Research Catalog
Reforming the US corporate tax
- Title
- Reforming the US corporate tax / Gary Clyde Hufbauer and Paul L.E. Grieco.
- Author
- Hufbauer, Gary Clyde.
- Publication
- Washington, DC : Institute for International Economics, 2005.
Available Online
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| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
| Text | Request in advance | HJ4653.C7 H837 2005 | Off-site |
Details
- Additional Authors
- Grieco, Paul L. E.
- Description
- xi, 115 pages; 23 cm
- Summary
- "This book proposed to replace the corporate income tax with a tax that has a much broader base at a much lower rate. Two alternatives are explored: the national retails sales tax and the corporate activity tax. To address regressivity, both alternatives are coupled with measures to preserve the real spending power of households at the lowest income levels."--BOOK JACKET.
- Alternative Title
- Reforming the U.S. corporate tax
- Reforming the United States corporate tax
- Subject
- Bibliography (note)
- Includes bibliographical references (p. 101-106) and index.
- Contents
- 1. Introduction -- 2. A look ahead -- 3. Options for business taxation -- 4. Minimizing the economic damage -- 5. Replacing the corporate income tax -- App. A. Retail sales and valued-added taxes : variations on the same theme -- App. B. The US-EU dispute over border tax adjustments -- App. C. Border adjustments under the national retail sales tax or corporate activity tax -- App. D. Details of the corporate activity tax.
- ISBN
- 0881323845 (alk. paper)
- LCCN
- 2005018592
- OCLC
- ocm60791671
- SCSB-5213439
- Owning Institutions
- Columbia University Libraries