Corporate tax reform taxing profits in the 21st century /

Corporate tax reform [electronic resource] : taxing profits in the 21st century / Martin A. Sullivan.

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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...

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Bibliographic Details
Online Access: Full Text (via Springer)
Main Author: Sullivan, Martin A.
Other title:Taxing profits in the 21st century.
Taxing profits in the twenty-first century.
Format: Electronic eBook
Language:English
Published: [Place of publication not identified] : New York : Apress ; Distributed to the Book trade worldwide by Springer, 2011.
Subjects:
Corporations > Taxation > Law and legislation > United States.
Corporations > Finance > Law and legislation > United States.
Corporate profits > Taxation > Law and legislation > United States.
Computer science.
Table of Contents:
  • 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.

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