Description

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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
16. Notes on the Tables
17. Further Reading

About the Author

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Martin A. Sullivan is chief economist at Tax Analysts, the non-profit provider of tax news and analysis for the global community. He contributes regularly to various Tax Analysts print and online publications, including the flagship magazine Tax Notes and its sister publications, State Tax Notes and Tax Notes International. He is also author of Corporate Tax Reform: Taxing Profits in the 21st Century, published in 2011 by Apress. He testifies regularly before Congress, appears on national TV and radio, and is often quoted in leading newspapers and magazines. Previously, he was an economist at the U.S. Treasury Department, the Congressional Joint Committee on Taxation, and a major accounting firm. He earned his B.A. at Harvard University and his Ph.D. at Northwestern University.