Corporate Tax Reform : Issues for Congress

Author / Creator

Library of Congress. Government Division

Available as

Online

Summary

Reviews revenues generated from corporate taxes, behavioral responses and revenue maximizing tax rate, the Djankov study to estimate cross country investment, distributional effects, and economic e...

Reviews revenues generated from corporate taxes, behavioral responses and revenue maximizing tax rate, the Djankov study to estimate cross country investment, distributional effects, and economic efficiency issues. Summarizes legislative proposals to revise corporate taxes and to trade a lower rate for a broader tax base. Includes tables.

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