NCPA - National Center for Policy Analysis

Defining Meaningful Tax Reform

December 9, 2015

There are two opposing standards of tax equity - one based on the accretion standard for measuring income, the other based on the consumption standard, says David Tuerck and James Angelini of Beacon Hill Institute.  Depending upon which standard is used, the government has a choice of three categories of reform to reduce the corporate tax with the intention of creating a more rational tax code.

http://www.ncpa.org/pub/ideas-on-us-tax-reform-in

 

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