Building a Conceptual Baseline for Corporate Tax Reform

Robert J. Shapiro

National Tax Journal, 1997, vol. 50, issue 3, 507-17

Abstract: Examines propositions that policy makers should consider in undertaking corporate tax reform: whether business-level taxation is necessary for reasons of social equity; unnecessary economic costs imposed by the current system; single-level and VAT proposals. Concludes that corporate tax reform should focus on enhancing tax neutrality and simplification.

Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:50:y:1997:i:3:p:507-17

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