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Corporate Tax Reform Taxing Profits in the 21st Century

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ISBN-10: 1430239271

ISBN-13: 9781430239277

Edition: 2011

Authors: Martin A. Sullivan

List price: $27.99
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Description:

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 Centuryis 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…    
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Book details

List price: $27.99
Copyright year: 2011
Publisher: Apress L. P.
Publication date: 10/21/2011
Binding: Paperback
Pages: 173
Size: 5.98" wide x 9.02" long x 0.75" tall
Weight: 0.660
Language: English

Martin A. Sullivan is chief economist at Tax Analysts, the non-profit provider of tax news and analysis for the global community. He contributes regularly to various Tax Analysts print and online publications, including the flagship magazine Tax Notes and its sister publications, State Tax Notes and Tax Notes International . He is also author of Corporate Tax Reform: Taxing Profits in the 21st Century , published in 2011 by Apress. He testifies regularly before Congress, appears on national TV and radio, and is often quoted in leading newspapers and magazines. Previously, he was an economist at the U.S. Treasury Department, the Congressional Joint Committee on Taxation, and a major…    

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