The U.S. Corporate Tax System: Shortcomings and Alternatives
The purpose of this paper is to propose an alternative to the current U.S. corporate tax system. This paper analyzes the qualities of a “good” tax, theories of international neutrality, the two major international tax systems, and how the U.S. hybrid system falls short of these criteria. The current...
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| Format: | Others |
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Scholarship @ Claremont
2013
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| Online Access: | http://scholarship.claremont.edu/cmc_theses/788 http://scholarship.claremont.edu/cgi/viewcontent.cgi?article=1768&context=cmc_theses |