Work

Corporate Tax Reform: a Macroeconomic Perspective

Year: 2011

Type: article

Abstract: There has been considerable recent interest in reducing the corporate tax rate. As a first step toward analyzing the macroeconomic consequences of such a reform, we consider a rate reduction from the current statutory rate of 35 to 30 percent. We present the results under differing assumptions about how the rate cut is paid for, as well as some sensitivity analysis of the impact of differing assumptions about Federal Reserve policy and differing assumptions about corporate finance.

Source: National Tax Journal

DOI: 10.17310/ntj.2011.4.01

Authors: Nicholas Bull, Tim Dowd, Pamela Moomau

Institutions: Government of the United States of America, United States Congress

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W193243647

FWCI:

Cites: 11

Cited by: 3

Related to: 10