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Corporate Tax Policy for the 21st Century


  • Merrill, Peter R.


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.

Suggested Citation

  • Merrill, Peter R., 2010. "Corporate Tax Policy for the 21st Century," National Tax Journal, National Tax Association, vol. 63(4), pages 623-633, December.
  • Handle: RePEc:ntj:journl:v:63:y:2010:i:4:p:623-33

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    References listed on IDEAS

    1. William C. Randolph, 2006. "International Burdens of the Corporate Income Tax: Working Paper 2006-09," Working Papers 18067, Congressional Budget Office.
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    Cited by:

    1. 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, vol. 65(1), pages 118-150, March.
    2. Martin, Will, 2017. "Trade and economic impacts of destination-based corporate taxes," IFPRI discussion papers 1606, International Food Policy Research Institute (IFPRI).
    3. ONAKOYA, Adegbemi Babatunde & AFINTINNI, Oluwatobi Ibukun, 2016. "Taxation and Economic Growth in Nigeria," Asian Journal of Economic Modelling, Asian Economic and Social Society, vol. 4(4), pages 199-210, December.
    4. Leoš Vítek, 2013. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(2).
    5. Lykova, L., 2016. "Tax Policy of Russia under the Crisis Conditions," Journal of the New Economic Association, New Economic Association, vol. 29(1), pages 186-192.

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