The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

Interest in corporate tax reform that lowers the rate and broadens the base has developed in the past several years. Some discussions by economists in opinion p

A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected polit

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the ga

Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how Amer