عنوان

Corporate Tax reform :

(Number (ISBN

1430239271 (pbk.)

(Number (ISBN

143023928X (ebk.)

(Number (ISBN

9781430239277 (pbk.)

(Number (ISBN

9781430239284 (ebk.)

Number

b418852

Title Proper

Corporate Tax reform :

General Material Designation

[Book]

Other Title Information

taxing profits in the 21st century /

First Statement of Responsibility

Martin A. Sullivan

Place of Publication, Distribution, etc.

New York :

Name of Publisher, Distributor, etc.

Distributed to the book trade worldwide by Springer-Verlag,

Date of Publication, Distribution, etc.

2011

Specific Material Designation and Extent of Item

xiii, 174 p. :

Other Physical Details

ill. ;

Dimensions

23 cm

Text of Note

"Your compact, non-partisan guide to the great debate on corporate tax reform."--Cover

Text of Note

Includes bibliographical references (p. [155]-166) and index

Text of Note

1. Let the debate begin -- 2. Profits and profit tax, by the numbers -- 3. The overwhelming case against the corporate tax -- 4. Why the corporate tax won't go away -- 5. Cut the rate! -- 6. Where the money is -- 7. Corporate tax expenditures -- 8. How should foreign profits be taxed? -- 9. Globalization and the modern multinational -- 10. Pass-through entities -- 11. State corporate taxes -- 12. Corporate tax simplification -- 13. Fundamental tax reform -- 14. More bold reforms -- 15. The budget and political reality

0

Text of Note

Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America's largest businesses are taxed. Some want to close "loopholes." Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform

Parallel Title

Taxing profits in the 21st century

Corporate profits-- Taxation-- Law and legislation-- United States

Corporations-- Finance-- Law and legislation-- United States

Corporations-- Taxation-- Law and legislation-- United States

Class number

Class number

Book number

Book number

Sullivan, Martin A

Date of Transaction

20120409104608.0

Electronic name

[Book]

Y