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Corporate Tax Aggressiveness — Recent History and Policy Options

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  • J. Richard (Dick) Harvey, Jr.

Abstract

This paper examines corporate tax aggressiveness from the 1990s to 2014. The paper also discusses various public indicia of corporate tax aggressiveness and analyzes selected data from 21 public companies. Finally, the paper discusses several policy options for further reducing corporate tax aggressiveness, including: (1) improvements to the IRS whistleblower program, (2) increased transparency, and (3) changes to the penalty structure surrounding aggressive tax positions.

Suggested Citation

  • J. Richard (Dick) Harvey, Jr., 2014. "Corporate Tax Aggressiveness — Recent History and Policy Options," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 831-850, December.
    • Handle: RePEc:ntj:journl:v:67:y:2014:i:4:p:831-850
    DOI: 10.17310/ntj.2014.4.04
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    References listed on IDEAS

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    1. Jennifer Blouin, 2014. "Defining and Measuring Tax Planning Aggressiveness," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 875-900, December.
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