Biden Is Right—Corporate Tax Avoidance Has Big Problems That We Can Fix | Opinio

In 2017, then-President Donald Trump and Republicans in Congress passed the Trump tax law, which slashed the corporate tax rate from 35 to 21 percent. In the years before this, some tax...

Problems with Destination-Based Corporate Taxes and the Ryan Blueprint by Reuven

proposed, the plan is likely to generate large revenue losses and a less progressive tax system. We conclude by recommending better tax policy solutions to our current corporate tax problems.

How to increase growth while raising revenue: Reforming the corporate tax code | - 브루킹스연구소

The Problem Despite the substantial revenue potential of corporate taxation, the United States currently collects about the lowest corporate revenue (only 1 percent of U.S. GDP) among the advanced...

The UK Should Not Ignore Problems with its Corporate Tax Base

The UK 2021 budget will soon be released. The UK should not ignore problems with its corporate tax base. Learn more about UK corporate tax reform options.

5 Charts on Our Broken CEO Pay and Corporate Tax Systems - Inequality.org

Want to know just how bad the problems of corporate tax dodging and excessive executive pay have gotten? In a new report, the Institute for Policy Studies and Americans for Tax Fairness...

Problems of Deferred Assets in Corporate Tax Law - J-STAGE Home

Because the definition of deferred assets in the corporate tax law is not clear, we discuss the problem. The scope of deferred assets in accounting is …

The Real (and Imagined) Problems with the U.S. Corporate Tax Code

The United States corporate tax system is in desperate need of reform, and there are many sources of discontent. The U.S. raises less corporate tax revenue than peer countries do, and the system is mind-numbingly complex, rife with distortion, and widely perceived to be unfair. The corporate community is also concerned that our current system inhibits competitiveness, holding American companies back. However, these complaints are not all created equal; there is little evidence of a competitivene...

Fixing the Corporate Income Tax

While economists believe the corporate income tax is worthy of elimination, a more incremental reform is to improve it substantially through major reforms

NAVER 학술정보 > Corporate Income Taxes, Valuation, and the Problem of Optimal Capit

This paper is concerned mainly with the effects of corporate income taxes on the relationship between capital structure and valuation. If the interest tax savings cease once a firm has gone bankrup...

Biden’s Corporate Minimum Book Tax Narrows, but Problems and Uncertainties Remain

The Biden corporate minimum book tax narrows, but problems and uncertainties remain. Learn more about the Biden minimum corporate book tax proposal.