Net Imports and the U.S. Corporate Tax Base

Patrick A. Driessen

National Tax Journal, 1991, vol. 44, issue 3, 315-24

Abstract: Explores components of the decline of corporate income tax as a revenue raiser with the goal of quantifying what impact net imports have had on domestic corporate income reported to the IRS. Presents some statistics on the changes in corporate income between 1965 and 1988 and measures the impact that net imports and other factors have had on this income.

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:3:p:315-24

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