Some Observations on Corporate or Business Tax Reform
Southern Methodist University Law Review, Vol. 68, No. 3, 2015
SMU Dedman School of Law Legal Studies Research Paper No. 199
8 Pages Posted: 13 Jan 2016 Last revised: 12 Feb 2016
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: 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
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