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Publications
  • July–August 2012
  • Article
  • Harvard Business Review

A Better Way to Tax U.S. Businesses

By: Mihir Desai
  • Format:Print
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Abstract

The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral incentives for innovation. According to the article, a reduction in corporate tax rates would be offset by a tax on noncorporate business income and an expansion of taxable income. Topics include tax-avoidance techniques, globalization, repatriation taxes, corporate social responsibility, and U.S. workers. Graphs are included, which compare the U.S. tax rate with other countries.

Keywords

Corporate Social Responsibility and Impact; Taxation; Globalization; Labor; Innovation and Invention; United States

Citation

Desai, Mihir. "A Better Way to Tax U.S. Businesses." Harvard Business Review 90, nos. 7-8 (July–August 2012): 135–139.
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About The Author

Mihir A. Desai

Finance
→More Publications

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More from the Author
  • Thomas Buberl: Refounding AXA By: Hubert Joly, Mihir Desai and Amram Migdal
  • 4 Business Ideas That Changed the World: Shareholder Value By: Adi Ignatius, Lynn Paine, Mihir Desai and Carola Frydman
  • A Better Way to Assess Managerial Performance By: Mihir Desai, Mark Egan and Scott Mayfield
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