CORPORATE TAX REFORM: A MACROECONOMIC PERSPECTIVE

descriptionPublicationkeyboard_double_arrow_right Article 01 Dec 2011 English Publisher:University of Chicago PressJournal:National Tax Journal, volume 64, pages 923-941 (issn: 0028-0283, eissn: 1944-7477,

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Authors: Bull, Nicholas; Dowd, Tim; Moomau, Pamela;

doi: 10.17310/ntj.2011.4.01

CORPORATE TAX REFORM: A MACROECONOMIC PERSPECTIVE

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Abstract

There has been considerable recent interest in reducing the corporate tax rate. As a fi rst step toward analyzing the macroeconomic consequences of such a reform, we consider a rate reduction from the current statutory rate of 35 to 30 percent. We present the results under differing assumptions about how the rate cut is paid for, as well as some sensitivity analysis of the impact of differing assumptions about Federal Reserve policy and differing assumptions about corporate fi nance.

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