Some Observations on Corporate or Business Tax Reform

8 Pages Posted: 13 Jan 2016 Last revised: 12 Feb 2016

See all articles by Christopher H. Hanna

Christopher H. Hanna

Southern Methodist University - Dedman School of Law

Date Written: 2015

Abstract

The current push for tax reform seems to be coming from corporate America. This is quite different than the circumstances surrounding tax reform in 1986, the last time the United States enacted comprehensive tax reform. At that time, upper-income individuals were investing in a variety of tax shelters. This paper examines tax reform according to the interests of four categories of Corporate America.

Suggested Citation

Hanna, Christopher H., Some Observations on Corporate or Business Tax Reform (2015). Southern Methodist University Law Review, Vol. 68, No. 3, 2015, SMU Dedman School of Law Legal Studies Research Paper No. 199, Available at SSRN: https://ssrn.com/abstract=2714089

Christopher H. Hanna (Contact Author)

Southern Methodist University - Dedman School of Law ( email )

P.O. Box 750116
Dallas, TX 75275
United States

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