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Corporate Taxation in the US

In: Economic Policy in Theory and Practice

Author

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  • Alan J. Auerbach

Abstract

The US corporation income tax has been the focus of much criticism and debate during the past decade. Many hold it responsible for the low level of business investment in the US, and it has been criticised as a fundamentally unfair and illogical tax because it taxes corporations as independent entities, regardless of the tax brackets of individual shareholders. Much of the academic discussion in the 1970s about reform of the corporate tax centred on the ‘integration’ of corporate and individual income taxes, to make the corporate ‘tax’ essentially a withholding mechanism for the individual income tax.1 More recently, the emphasis has shifted toward ‘reform’ by repeal, with President Reagan’s call for the abolition of the corporate tax typical of this viewpoint.

Suggested Citation

  • Alan J. Auerbach, 1987. "Corporate Taxation in the US," Palgrave Macmillan Books, in: Assaf Razin & Efraim Sadka (ed.), Economic Policy in Theory and Practice, chapter 11, pages 375-431, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-18584-9_11
    DOI: 10.1007/978-1-349-18584-9_11
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