Good corporate tax policy must balance raising adequate revenue while promoting efficient, competitive, and fair outcomes for both domestic and multinational businesses. In this EconoFact Explainer, Elena Spatoulas Patel examines how well the US has struck that balance. econofact.org/explainer/ta...
Executive Summary Corporate taxation must balance raising adequate revenue while minimizing distortions to business decisions. The corporate income tax is an essential component of the federal tax sys...