More Bold Reforms

Downsizing or Replacing the Corporate Tax
  • Martin A. Sullivan


Conventional tax reform is incremental change. Fundamental reform, the topic of the prior chapter, is radical change. This chapter describes six proposals in between conventional and fundamental reform. They add new taxes to the system that replace or significantly downsize the corporate tax. None of these new taxes have been tried in the United States, and except for the VAT, they are untried anywhere else in the world.


Corporate Profit Outstanding Debt Treasury Department Fundamental Reform Capital Purchase 


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Copyright information

© Martin A. Sullivan 2011

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  • Martin A. Sullivan

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