International Corporate Income Tax Reform: Issues and Proposals

Authors

• Jane G. GravelleFollow

Abstract

To begin our analysis we first review the major features of the current tax regime and the basic tax reform alternatives. The following sections evaluate the effects on real economic activities and on avoidance issues. The final section concludes with an evaluation of alternatives.

Recommended Citation

Jane G. Gravelle, International Corporate Income Tax Reform: Issues and Proposals, 9 Fla. Tax Rev. (2010).
Available at: https://scholarship.law.ufl.edu/ftr/vol9/iss1/7