Corporate Tax Reform
-16 %

Corporate Tax Reform

Taxing Profits in the 21st Century
 Taschenbuch
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ISBN-13:
9781430239277
Einband:
Taschenbuch
Seiten:
188
Autor:
Martin A. Sullivan
Gewicht:
288 g
Format:
229x152x10 mm
Sprache:
Englisch
Beschreibung:

Corporate Tax Reform: Taxing Profits in the 21st Century is a readable, non-partisan, citizen's guide to the current controversy over corporate tax reform. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax.
Let the Debate Begin
Profits and Profit Tax, By the Numbers
The Overwhelming Case against the Corporate Tax
Why the Corporate Tax Won't Go Away
Cut the Rate!
Where the Money Is
Corporate Tax Expenditures
How Should Foreign Profits Be Taxed?
Globalization and the Modern Multinational
Pass-Through Entities
State Corporate Taxes
Corporate Tax Simplification
Fundamental Tax Reform
More Bold Reforms
The Budget and Political Reality
Notes on the Tables
Further Reading
Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America's largest businesses are taxed. Some want to close loopholes. Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform.
Provides an overview of the corporate tax and the possibilities for reform
Discusses the impact on businesspeople and individual taxpayers
Boils down complex tax concepts boiled into simple language
Spurs lively discussion of the political issues without political bias
Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated