The Corporate Income Tax: Economic Issues and Policy Options

Jane Gravelle

National Tax Journal, 1995, vol. 48, issue 2, 267-77

Abstract: Identifies and analyzes issues in the modern corporate income tax debate: who pays corporate tax; does it play a role in progressivity of the tax system; are distortions linked to the tax significant relative to its yield; and how can the tax be replaced?

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:2:p:267-77

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