Publication Date

1-6-2014

Abstract

[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.

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Suggested Citation
Gravelle, J. G. (2014). International corporate tax rate comparisons and policy implications. Washington, DC: Congressional Research Service.

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