Faculty Journal Articles and Book Chapters
Title
Some Observations on Corporate or Business Tax Reform
Abstract
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.
Publication Title
SMU Law Review
Publication Date
2015
Document Type
Other
Recommended Citation
Christopher H. Hanna, Some Observations on Corporate or Business Tax Reform, 68 SMU L. REV. 595 (2015)
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