Human pose estimation typically encompasses three categories: heatmap-, regression-, and integral-based methods. While integral-based methods possess advantages such as end-to-end learning, full-convolution learning, and being free from quantization errors, they have garnered comparatively less attention due to inferior performance. In this paper, we revisit integral-based approaches for human pose estimation and propose a novel implicit heatmap learning framework. The framework learns the true distribution of keypoints from the perspective of maximum likelihood estimation, aiming to mitigate inherent ambiguity in shape and variance associated with implicit heatmaps. Specifically, Simple Implicit Heatmap Normalization (SIHN) is first introduced to calculate implicit heatmaps as an efficient and effective representation for keypoint localization, which replaces the vanilla softmax normalization method. As implicit heatmaps may introduce potential challenges related to variance and shape ambiguity arising from the inherent nature of implicit heatmaps, we thus propose a Differentiable Spatial-to-Distributive Transform (DSDT) method to aptly map those implicit heatmaps onto the transformation coefficients of a deformed distribution. The deformed distribution is predicted by a likelihood-based generative model to unravel the shape ambiguity quandary effectively, and the transformation coefficients are learned by a regression model to resolve the variance ambiguity issue. Additionally, to expedite the acquisition of precise shape representations throughout the training process, we introduce a Wasserstein Distance-based Constraint (WDC) to ensure stable and reasonable supervision during the initial generation of implicit heatmaps. Experimental results on both the MSCOCO and MPII datasets demonstrate the effectiveness of our proposed method, achieving competitive performance against heatmap-based approaches while maintaining the advantages of integral-based approaches. Our source codes and pre-trained models are available at https://github.com/ducongju/IHL.