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Corporate Tax Reform

Taxing Profits in the 21st Century

  • Authors
  • Martin A. Sullivan

Table of contents

  1. Front Matter
    Pages i-xiii
  2. Martin A. Sullivan
    Pages 1-10
  3. Martin A. Sullivan
    Pages 11-24
  4. Martin A. Sullivan
    Pages 25-34
  5. Martin A. Sullivan
    Pages 35-44
  6. Martin A. Sullivan
    Pages 45-54
  7. Martin A. Sullivan
    Pages 55-63
  8. Martin A. Sullivan
    Pages 65-78
  9. Martin A. Sullivan
    Pages 79-87
  10. Martin A. Sullivan
    Pages 89-98
  11. Martin A. Sullivan
    Pages 99-109
  12. Martin A. Sullivan
    Pages 111-119
  13. Martin A. Sullivan
    Pages 121-128
  14. Martin A. Sullivan
    Pages 129-136
  15. Martin A. Sullivan
    Pages 137-141
  16. Martin A. Sullivan
    Pages 143-148
  17. Back Matter
    Pages 149-173

About this book

Introduction

Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America’s largest businesses are taxed. Some want to close “loopholes.” Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform.  

  • Provides an overview of the corporate tax and the possibilities for reform
  • Discusses the impact on businesspeople and individual taxpayers
  • Boils down complex tax concepts boiled into simple language
  • Spurs lively discussion of the political issues without political bias
  • Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated

Bibliographic information