The Emerging Consensus for Cutting the Corporate Income Tax Rate

10 Pages Posted: 12 Feb 2015

See all articles by Jordan M. Barry

Jordan M. Barry

University of San Diego School of Law

Date Written: September 27, 2014

Abstract

Contemporary tax policy circles are characterized by healthy debates on a range of policy measures. However, a consensus has emerged among tax policy experts on one point: the United States should lower its statutory corporate income tax rate. Doing so would produce a number of benefits, both internationally and domestically. This short Article summarizes some of the chief benefits that are driving the consensus for a reduced corporate income tax rate. It also describes the surprising degree of political agreement that has quietly emerged on this point.

Keywords: corporate tax, corporate income tax, corporate tax rates, corporate income tax rates, income tax, tax rates, tax policy, corporate tax policy, international tax, tax reform, corporate tax reform, tax and politics

Suggested Citation

Barry, Jordan, The Emerging Consensus for Cutting the Corporate Income Tax Rate (September 27, 2014). Chapman Law Review, Vol. 18, No. 1, 2014; San Diego Legal Studies Paper No. 15-179. Available at SSRN: https://ssrn.com/abstract=2563370

Jordan Barry (Contact Author)

University of San Diego School of Law ( email )

5998 Alcala Park
San Diego, CA 92110-2492
United States

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