The positive effects of a corporate income tax reform in the United States might well be enhanced by a simultaneous move to a territorial system coupled with anti-base erosion provisions designed to limit revenue losses; however, the effects of implementing territoriality are tenuous and seem likely to be small in the aggregate. Published by the American Action Forum.

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I. Introduction

Currently, much attention is…

Experts George Zodrow and John Diamond explore options for Texas tax reform to raise state-level educational revenues.