Corporate Tax Integration: A View From the Treasury Department
从财政部视角探讨公司税与个人所得税的整合方案，旨在消除对公司利润的双重征税，对政策制定者和税务研究者有参考价值。
“Integration” of the corporate and individual income taxes refers to any plan in which corporate income is taxed only once, rather than taxed both when earned and when distributed to shareholders as dividends. A consensus is emerging from the ongoing studies, both within the Treasury and outside, that such integration is desirable.