A Study Of The Elimination Of Corporate income Taxes In America
This study is now available at http://commons.und.edu/theses/4404
A study advocating the elimination of corporate income taxes. Resulting benefits and savings are described including the creation of a more progressive personal tax structure and a reduction of general price levels. The shift in tax burden from public to private sectors is examined along with the determination of an average corporate tax rate used to calculate the expected price reductions. Implementation strategy is discussed and focuses on public acceptance and flexibility.