Post on 04-Apr-2018
7/31/2019 Reforming the Corporate Tax Code
1/14
7/31/2019 Reforming the Corporate Tax Code
2/14
About
The Committee for a Responsible Federal Budget
ChAirmen
President
direCtors
senior Advisor
7/31/2019 Reforming the Corporate Tax Code
3/14
1
Reforming the Corporate
Tax Code
The Case for Corporate
Tax Reform
1
7/31/2019 Reforming the Corporate Tax Code
4/14
FiG 1: CorPorAte tAx revenueAsA PerCentoF GdP And stAtutory tAx rAte (2007)
7/31/2019 Reforming the Corporate Tax Code
5/14
7/31/2019 Reforming the Corporate Tax Code
6/14
Paying for Corporate Tax Reform
7/31/2019 Reforming the Corporate Tax Code
7/14
FiG 3: CorPorAte tAx rAte reduCtions FinAnCedFrom bAse broAdeninG
*
+
+
+
^
+
^
^
^
^
+
7/31/2019 Reforming the Corporate Tax Code
8/14
6
7/31/2019 Reforming the Corporate Tax Code
9/14
FiG 4: CorPorAte tAx rAte reduCtions FinAnCedFrom other oPtions
^
^
^
^
^
^
^
^
^
^
^
^
^
^
^
7/31/2019 Reforming the Corporate Tax Code
10/14
Prominent Tax Reform Proposals
7/31/2019 Reforming the Corporate Tax Code
11/14
FiG 5: ComPArisonoF CorPorAte tAx ProPosAls
7/31/2019 Reforming the Corporate Tax Code
12/14
Conclusion
7/31/2019 Reforming the Corporate Tax Code
13/14
11
1
2
3
4
5
7
8
9
Endnotes
7/31/2019 Reforming the Corporate Tax Code
14/14
Addit ional Resources