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Corporate Tax Policy For The 21st Century

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  • Merrill, Peter R.
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    Abstract

    This paper discusses three issues relating to corporate tax policy in the United States for the 21st century. First, the paper compares U.S. corporate tax policy with that of other Organisation for Economic Co-operation and Development (OECD) economies, concluding that there is a large and growing gap between U.S. policy and international norms. Second, the paper notes a few aspects of the 21st century global economy that have profound implications for tax policy. Finally, the paper concludes with some observations about new directions for corporate tax policy in view of American tax exceptionalism and global economic trends.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 63 (2010)
    Issue (Month): 4 (December)
    Pages: 623-33

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    Handle: RePEc:ntj:journl:v:63:y:2010:i:4:p:623-33

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    Cited by:
    1. Leoš Vítek, 2013. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic," Český finanční a účetní časopis, University of Economics, Prague, University of Economics, Prague, vol. 2013(2).
    2. Dwenger, Nadja & Steiner, Viktor, 2012. "Profit Taxation And The Elasticity Of The Corporate Income Tax Base: Evidence From German Corporate Tax Return Data," National Tax Journal, National Tax Association, National Tax Association, vol. 65(1), pages 118-50, March.

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