Income Tax Reform (Clausing et al.)

U.S. corporate income tax reform and its spillovers by Kimberly Clausing, Edward Kleinbard and Thornton Matheson published IMf (7/2016). “This paper examines the main distortions of the U.S corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the CIT with a corporate-level rent tax could induce efficiency-enhancing reform of the international tax system…”

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