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    • Tax and Expenditure Policy
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    The Case for Corporate Income Tax Reform

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    Author
    Diamond, John W.; Zodrow, George R.
    Date
    2013
    Description
    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
    Diamond, John W. and Zodrow, George R.. "The Case for Corporate Income Tax Reform." (2013) American Action Forum: http://www.bakerinstitute.org/research/the-case-for-corporate-income-tax-reform/.
    Type
    White paper
    Publisher
    American Action Forum
    Citable link to this page
    https://hdl.handle.net/1911/91693
    Link to related resources
    http://www.bakerinstitute.org/research/the-case-for-corporate-income-tax-reform/
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    • Tax and Expenditure Policy [41]

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    Managed by the Digital Scholarship Services at Fondren Library, Rice University
    Physical Address: 6100 Main Street, Houston, Texas 77005
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    Site Map