Decoding the U.S. corporate tax

Abstract

The corporate tax could soon be headed in new directions, Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America?s corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform.

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