The U.S. Corporate Tax Code Is Broken. How Should We Fix It?
Harvard Business Review
MAY 23, 2013
And, nothing could be more important to our economy than the efficient allocation of financial, real and human capital. Second, the rise of intangible assets, like patents and widgets, means that transfer pricing issues become central, and so high tax rates become more untenable as they increase the incentives to be aggressive.
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