The Real (and Imagined) Problems with the U.S. Corporate Tax Code
Harvard Business Review
DECEMBER 6, 2016
After-tax profits are at historically high levels; they were more than 50% higher as a share of GDP in the years 2010-2015 than they were over the prior 20 years. They are also global leaders in tax avoidance, giving rise to concerns in Europe and elsewhere that their tax planning innovations have reduced government tax revenues.
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