6 Pages Posted: 30 Aug 2011
Date Written: August 30, 2011
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.
Keywords: tax reform, corporate income tax rates, business tax reform
Suggested Citation: Suggested Citation
Zolt, Eric M., Tax Reform: Reduce the Corporate Income Tax Rate and More (August 30, 2011). Tax Notes, p. 923, August 2011; UCLA School of Law, Law-Econ Research Paper No. 11-13. Available at SSRN: https://ssrn.com/abstract=1919683