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More Bold Reforms

In: Corporate Tax Reform

Author

Listed:
  • Martin A. Sullivan

Abstract

Conventional tax reform is incremental change. Fundamental reform, the topic of the prior chapter, is radical change. This chapter describes six proposals in between conventional and fundamental reform. They add new taxes to the system that replace or significantly downsize the corporate tax. None of these new taxes have been tried in the United States, and except for the VAT, they are untried anywhere else in the world.

Suggested Citation

  • Martin A. Sullivan, 2011. "More Bold Reforms," Springer Books, in: Corporate Tax Reform, chapter 0, pages 137-141, Springer.
    • Handle: RePEc:spr:sprchp:978-1-4302-3928-4_14
    DOI: 10.1007/978-1-4302-3928-4_14
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