Deja Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax'
8 Pages Posted: 7 Jan 2011 Last revised: 14 Jan 2011
Date Written: December 1, 2010
This paper comments on Alan Auerbach's "A Modern Corporate Tax" (Hamilton Project/CAP, December 2010) and argues that it is not a significant improvement over previous proposals to replace the corporate tax with a cash flow tax.
Keywords: Corporate tax, tax reform
JEL Classification: H25
Suggested Citation: Suggested Citation