本文於一個所得分配內生形成的動態一般均衡模型中，探討營利事業所得稅與綜合所得稅整合的重分配效果。模型中經濟個體的時間偏好互異，所異積的資本量因而各不相同，形成一特定的所得分配型態。在此架構下，本研究分析兩稅合一引發要素價格變動後，各經濟個體的儲蓄行為之調整，進而比較新舊二個所得分配型態的差異。利用模擬分析，本研究發現，兩稅合一降低分配不均程度，且整合程度愈高，分配均等化的效果愈大。在經濟效率方面，股利減除或扣抵的部份整合，長期可達成Pareto改善；至於完全整合下，須視企業保留盈餘的比例與二稅稅率的差距而定。此外，從總體經濟變數與不均度指標值的動態調整過程發現，兩稅部份整合在提升經濟效率與分配均等化的效果上是不分軒輊的。

　　　　　This paper investigates the distribution effects of integrating corporate and personal income taxes in a dynamic general equilibrium model characterized by endogenous formation of income distribution. Given inherent heterogeneity in economic agents' rates of time preference, a unique distribution of income naturally emerges. In this setting, the study analyzes agents' reaction to integration and makes comparisons of income inequalities between the original steady state and the new one. Simulation results suggest that tax integration cuts down income inequality and the equalization effect is positively correlated with the degree of integration. As to the efficiency effect, partial integration is shown to be a Pareto improvements, whereas, full integration may generate efficiency gains or losses, depending on the ratio of earnings retained and the difference between the two tax rates. Finally, the transitional dynamics show that partial integration is effective with respect to both inequality and aggregate variables.