Corporate Tax Reform: Taxing Profits in the 21st Century

* Let the Debate Begin * Profits and Profit Tax, By the Numbers * The Overwhelming Case against the Corporate Tax * Why the Corporate Tax Won't Go Away * Cut the Rate! * Where the Money Is * Corporate Tax Expenditures * How Should Foreign Profits Be Taxed? * Globalization and the Modern Multinational * Pass-Through Entities * State Corporate Taxes * Corporate Tax Simplification * Fundamental Tax Reform * More Bold Reforms * The Budget and Political Reality * Notes on the Tables * Further Reading