Some Observations on Corporate or Business Tax Reform
The current push for tax reform seems to be coming from corporate America. This is quite different than the circumstances surrounding tax reform in 1986, the last time the United States enacted comprehensive tax reform. At that time, upper-income individuals were investing in a variety of tax shelters. This paper examines tax reform according to the interests of four categories of Corporate America.
SMU Law Review
Christopher H. Hanna, Some Observations on Corporate or Business Tax Reform, 68 SMU L. REV. 595 (2015)