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Business Tax Burdens And Tax Reform, James R. Hines Jr.
Business Tax Burdens And Tax Reform, James R. Hines Jr.
Articles
Tax reforms affect economic performance by changing incentives for business formation, expansion, and operation. The United States has the highest corporate tax rate among OECD countries in 2017, and despite offering significant additional deductions, exclusions, and tax credits, imposes the heaviest tax burdens. This paper offers a new measure of corporate tax burdens based on information in tax expenditure budgets; this measure implies that the burden of U.S. corporate taxation in 2017 is equivalent to that produced by a corporate tax rate between 31.2-34.6% without additional deductions, exclusions, or tax credits. Efficient design of a business tax system encourages activities …
Enforcing The Fundamental Premises Of Partnership Taxation, Rebecca S. Rudnick
Enforcing The Fundamental Premises Of Partnership Taxation, Rebecca S. Rudnick
Articles by Maurer Faculty
No abstract provided.