Tax Reform: Reduce the Corporate Income Tax Rate and More
Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law
August 30, 2011
Tax Notes, p. 923, August 2011
UCLA School of Law, Law-Econ Research Paper No. 11-13
The U.S. corporate income tax rate is too high. In an increasing global economy, we are the odd man out. Any corporate rate reduction, however, will have ripple effects throughout the tax system, some intended and some not. This article highlights the possibility of using the potential reduction in corporate income tax rates as a catalyst for fundamental changes in the tax regime for business income and the relative contributions of tax revenue from different types of taxes.
Number of Pages in PDF File: 6
Keywords: tax reform, corporate income tax rates, business tax reformAccepted Paper Series
Date posted: August 30, 2011
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