Congressional Budget Office, “Corporate Income Tax Rates: International Comparisons,” (November 2005): link.
Gravelle, Jane G., and Thomas L. Hungerford, “Corporate Tax Reform: Issues for Congress,” Congressional Research Service Report for Congress (October 31, 2007): link.
Joint Committee on Taxation, U.S. Congress, “Factors Affecting the International Competitiveness of the United States,” (May 30, 1991): link.
Joint Committee on Taxation, U.S. Congress, “Present Law and Background Relating to Selected Business Tax Issues,” (September 19, 2006): link.
Joint Economic Committee, U.S. Congress, “Reforming the U.S. Corporate Tax System to Increase Tax Competitiveness,” (May 2005): link.
U.S. Treasury Department, “Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once,” (January 1992): link.
U.S. Treasury Department, “A Recommendation for Integration of the Individual and Corporate Tax Systems,” (December 1992): link.
U.S. Treasury Department, “The Problem of Corporate Tax Shelters: Discussion, Analysis and Legislative Proposals,” (July 1999): link.
U.S. Treasury Department, “The Deferral of Income Earned Through U.S. Controlled Foreign Corporations: A Policy Study,” (December 2000): link.
U.S. Treasury Department, “Treasury Conference on Business Taxation and Global Competitiveness: Background Paper,” (July 23, 2007): link.
U.S. Treasury Department, “Approaches to Improve the Competitiveness of the U.S. Business Tax System for the 21st Century,” (December 20, 2007): link.
Viard, Alan D., “Two Cheers for Corporate Tax Base Broadening,” National Tax Journal (September 2009): link.
Bruce Bartlett is an American historian and columnist who focuses on the intersection between politics and economics. He blogs daily and writes a weekly column at The Fiscal Times. Bartlett has written for Forbes Magazine and Creators Syndicate, and his work is informed by many years in government, including as a senior policy analyst in the Reagan White House. He is the author of seven books including the New York Times best-seller, Imposter: How George W. Bush Bankrupted America and Betrayed the Reagan Legacy (Doubleday, 2006).