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Building a Conceptual Baseline for Corporate Tax Reform

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  • Shapiro, Robert J.

Abstract

Examines propositions that policy makers should consider in undertaking corporate tax reform: whether business-level taxation is necessary for reasons of social equity; unnecessary economic costs imposed by the current system; single-level and VAT proposals. Concludes that corporate tax reform should focus on enhancing tax neutrality and simplification.

Suggested Citation

  • Shapiro, Robert J., 1997. "Building a Conceptual Baseline for Corporate Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 507-517, September.
    • Handle: RePEc:ntj:journl:v:50:y:1997:i:3:p:507-17
    DOI: 10.1086/NTJ41789278
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    References listed on IDEAS

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    1. Jane G. Gravelle, 1994. "The Economic Effects of Taxing Capital Income," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262071584, December.
    2. Trostel, Philip A, 1993. "The Effect of Taxation on Human Capital," Journal of Political Economy, University of Chicago Press, vol. 101(2), pages 327-350, April.
    3. Solow, Robert M, 1988. "Growth Theory and After," American Economic Review, American Economic Association, vol. 78(3), pages 307-317, June.
    4. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-622, May.
    5. Denison, Edward F, 1983. "The Interruption of Productivity Growth in the United States," Economic Journal, Royal Economic Society, vol. 93(369), pages 56-77, March.
    6. Jones, Larry E. & Manuelli, Rodolfo E. & Rossi, Peter E., 1997. "On the Optimal Taxation of Capital Income," Journal of Economic Theory, Elsevier, vol. 73(1), pages 93-117, March.
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