Cut the Rate!
Martin A. Sullivan
Chapter Chapter 5 in Corporate Tax Reform, 2011, pp 45-54 from Springer
Abstract:
Abstract Sometimes the corporate tax’s tortuous tangle of rules and regulations can distract us from its most important feature: the tax rate. Unlike most everything else in corporate tax law, it is simple to understand. You can actually talk about it to regular people and they won’t look at you like you’re from Mars. And if lawmakers want to change it, all they have to do is adjust a few digits in the code, like resetting the temperature on your home thermostat.
Keywords: Transfer Price; Accelerate Depreciation; Green Grape; Book Profit; Generous Depreciation Allowance (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-1-4302-3928-4_5
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DOI: 10.1007/978-1-4302-3928-4_5
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