Corporate Tax Reform: Issues for Congress
Description:
This report provides an overview of corporate tax issues and discusses potential reforms in the context of these issues, with particular attention to some of the research concerning large behavioral responses and their implications for revenue and distribution. The first section reviews the size and history of the corporate income tax, and discusses an important issue that has been given little attention by those who propose deep cuts in the corporate tax: its role in preventing the use of the …
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Date:
September 22, 2017
Creator:
Gravelle, Jane G.
Partner:
UNT Libraries Government Documents Department