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Corporate Tax Reform: Taxing Profits in the 21st Century

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<p>Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America's largest businesses are taxed. Some want to close "loopholes." Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, <em>Corporate Tax Reform: Taxing Profits in the 21st Century</em> is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. <em>Corporate Tax Reform: Taxing Profits in the 21st Century</em> opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform.   </p><br/><p></p><br/><ul><li>Provides an overview of the corporate tax and the possibilities for reform </li><li>Discusses the impact on businesspeople and individual taxpayers </li><li>Boils down complex tax concepts boiled into simple language </li><li>Spurs lively discussion of the political issues without political bias </li><li>Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated </li></ul><br/><p>Martin A. Sullivan is chief economist at Tax Analysts, the non-profit provider of tax news and analysis for the global community. He contributes regularly to various Tax Analysts print and online publications, including the flagship magazine Tax Notes and its sister publications, State Tax Notes and Tax Notes International. He is also author of Corporate Tax Reform: Taxing Profits in the 21st Century, published in 2011 by Apress. He testifies regularly before Congress, appears on national TV and radio, and is often quoted in leading newspapers and magazines. Previously, he was an economist at the U.S. Treasury Department, the Congressional Joint Committee on Taxation, and a major accounting firm. He earned his B.A. at Harvard University and his Ph.D. at Northwestern University. </p>

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