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Tax Reform: Reduce the Corporate Income Tax Rate and More

6 Pages Posted: 30 Aug 2011  

Eric M. Zolt

University of California, Los Angeles (UCLA) - School of Law

Date Written: August 30, 2011

Abstract

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

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

Eric M. Zolt (Contact Author)

University of California, Los Angeles (UCLA) - School of Law ( email )

385 Charles E. Young Dr. East
Room 1242
Los Angeles, CA 90095-1476
United States

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