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Even an Ideal Business Tax Base Can’t Justify an 80 Percent Business Tax Rate

There is a real danger that the well-founded admiration of expensing can slip into the belief that rates will not matter if the business tax base is correctly designed. Avi-Yonah’s article is a recent and well-articulated version of this intellectual undercurrent.

We haven't written up this one. Tax Foundation has the full story — the link below goes straight to it.

Read the original at taxfoundation.org →

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