Monday, November 6, 2017
Kimberly Clausing (Reed College) presents Corporate Tax Reform in the Age of Trump at Loyola-L.A. today as part of its Tax Policy Colloquium Series hosted by Katie Pratt and Ted Seto:
After the failure of Ryan/Brady Blueprint, which relied on a destination-based cash flow tax, the Republicans have proposed dramatic changes to corporate taxation in their Unified Framework. This presentation will consider these reform proposals within the context of the larger role of the corporate tax. The corporate tax is an indispensible part of our larger tax system. It is our only comprehensive tool for taxing capital income, it helps protect the individual income tax system, and it plays an essential role in both the efficiency and equity of our tax system. Given the many functions that the corporate tax performs, potential reform proposals should address how they are affecting each of these considerations.
Edward Kleinbard (USC) is the commentator.