IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v63y2010i4p623-33.html
   My bibliography  Save this article

Corporate Tax Policy for the 21st Century

Author

Listed:
  • Merrill, Peter R.

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.

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
    as

    Download full text from publisher

    File URL: https://www.ntanet.org/NTJ/63/4/ntj-v63n04p623-33-corporate-tax-policy-for.pdf
    Download Restriction: no

    File URL: https://www.ntanet.org/NTJ/63/4/ntj-v63n04p623-33-corporate-tax-policy-for.html
    Download Restriction: no

    References listed on IDEAS

    as
    1. William C. Randolph, 2006. "International Burdens of the Corporate Income Tax: Working Paper 2006-09," Working Papers 18067, Congressional Budget Office.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:63:y:2010:i:4:p:623-33. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ann Crampton). General contact details of provider: http://edirc.repec.org/data/ntaaaea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.