Business Taxes Reinvented: The Dual Business Enterprise Income Tax

17 Pages Posted: 15 Jun 2017  

Edward D. Kleinbard

USC Gould School of Law

Date Written: June 14, 2017

Abstract

This short overview and accompanying term sheet summarize the key features of a proposed comprehensive business tax environment termed the Dual Business Enterprise Income Tax (the Dual BEIT). The term sheet format is a useful mode of presentation for capturing in one accessible document the major policy recommendations of the Dual BEIT (or any other comprehensive tax reform proposal).

This paper makes the case that the Dual BEIT satisfies the objectives of policymakers from both parties for comprehensive business tax reform that can serve as the platform for economic growth while collecting appropriate levels of tax revenue. The arguments are developed further in two more detailed papers: Capital Taxation in an Age of Inequality, 90 So. Cal. L. Rev. 593 (2017), and The Right Tax at the Right Time, Fla. Tax Rev. (Forthcoming).

Suggested Citation

Kleinbard, Edward D., Business Taxes Reinvented: The Dual Business Enterprise Income Tax (June 14, 2017). USC CLASS Research Papers Series No. CLASS17-17; USC Legal Studies Research Papers Series No. 17-15. Available at SSRN: https://ssrn.com/abstract=2986342

Edward D. Kleinbard (Contact Author)

USC Gould School of Law ( email )

699 Exposition Boulevard
Los Angeles, CA 90089
United States

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