Senate Finance Committee Chairman Orrin Hatch (R-UT) held a hearing today to examine the pros and cons of corporate integration (eliminating double taxation of corporate profits).

Statements by the Chair and Ranking Member:

The Committee heard from the following witnesses:

  • Mr. Michael J. Graetz

Wilbur H. Friedman Professor of Tax Law and Columbia Alumni Professor of Tax Law, Columbia University


  • Ms. Judy A. Miller

Director of Retirement Policy, American Retirement Association, Executive Director, American Society of Pension Professionals and Actuaries College of Pension Actuaries


  • Mr. Steven M. Rosenthal

Senior Fellow, Urban-Brookings Tax Policy Center, Urban Institute


  • Mr. Bret Wells
    Associate Professor of Law, Law Center, University of Houston