Evaluating the Case for 1986-Style Corporate Tax Reform

145 Tax Notes 1267-1278, 2014

12 Pages Posted: 18 Dec 2014

See all articles by Daniel Shaviro

Daniel Shaviro

New York University School of Law

Date Written: December 15, 2014


This short paper, which appeared in Tax Notes after being presented at the Boston College Tax Analysts Conference on Reforming Entity Taxation on October 10, 2014, explores the relationship between taxing corporate income at the entity level and the difficulty in evaluating whether a corporate rate cut (accompanied by base-broadening) would be desirable without significant accompanying structural changes. It concludes that the case for such "1986-style corporate tax reform" is far more ambiguous, and the likely net policy gain (if any) far smaller, than is sometimes assumed by policymakers.

Keywords: corporate tax reform, corporate income taxation

JEL Classification: H20, H25

Suggested Citation

Shaviro, Daniel, Evaluating the Case for 1986-Style Corporate Tax Reform (December 15, 2014). 145 Tax Notes 1267-1278, 2014. Available at SSRN: https://ssrn.com/abstract=2538834

Daniel Shaviro (Contact Author)

New York University School of Law ( email )

40 Washington Square South
Room 314-B
New York, NY 10012-1099
United States
212-998-6187 (Phone)
212-995-4341 (Fax)

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