International Corporate Tax Rate Comparisons and Policy Implications
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Gravelle, Jane G.
[Excerpt] This report focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform.
tax rates; differentials; globalization; policy; tax reform