Issues in Corporate Tax ReformResetting the code |
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There is a growing consensus in Washington on the need to reform the corporate tax rules and lower the top rate to make U.S. businesses more competitive internationally. But the prospect of a reduced corporate rate brings with it a significant amount of uncertainty for taxpayers. In any reform process, Congress will have to make foundational changes to longstanding deductions, credits, and incentives upon which businesses have relied. This, in turn, will raise questions about how lawmakers will unwind the rules that are currently in place and spark concerns that the tax reform process will create winners and losers.
Resetting the code: Issues in corporate tax reform examines the difficult choices Congress will have to make in reforming the tax code and discusses what corporate taxpayers can do to anticipate reform, navigate the transition to a new system, and thrive in a post-reform environment.
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Issues in corporate tax reform
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