The Case for Corporate Income Tax Reform
Author
Diamond, John W.; Zodrow, George R.
Date
2013Description
The positive effects of a corporate income tax reform in the United States might well be enhanced by a simultaneous move to a territorial system coupled with anti-base erosion provisions designed to limit revenue losses; however, the effects of implementing territoriality are tenuous and seem likely to be small in the aggregate. Published by the American Action Forum.
Citation
Type
White paper