Does Manufacturing Deserve Special Tax Breaks?

3 Pages Posted: 20 Mar 2012

Date Written: March 19, 2012


This article takes a critical view of tax preferences targeted at the manufacturing sector. Their justification is dubious and they move in the opposite direction of tax reform. If people are genuinely concerned about the competitiveness of American industry, replacing the corporate income tax with a value-added tax makes more sense.

Keywords: manufacturing, VAT, competitiveness

JEL Classification: H20, K34

Suggested Citation

Bartlett, Bruce, Does Manufacturing Deserve Special Tax Breaks? (March 19, 2012). Tax Notes, Vol. 134, No. 12, 2012, Available at SSRN: or

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