More Bold Reforms
Martin A. Sullivan
Chapter Chapter 14 in Corporate Tax Reform, 2011, pp 137-141 from Springer
Abstract:
Abstract Conventional tax reform is incremental change. Fundamental reform, the topic of the prior chapter, is radical change. This chapter describes six proposals in between conventional and fundamental reform. They add new taxes to the system that replace or significantly downsize the corporate tax. None of these new taxes have been tried in the United States, and except for the VAT, they are untried anywhere else in the world.
Keywords: Corporate Profit; Outstanding Debt; Treasury Department; Fundamental Reform; Capital Purchase (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_14
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DOI: 10.1007/978-1-4302-3928-4_14
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