Decoding the U.S. Corporate Tax

Katharine Graham Conference Center, Urban Institute
2100 M Street, NW, Washington, DC

Wednesday, March 11, 2009

Audio Recording

Daniel Shaviro's powerpoint presentation is available here.

Significant reform of the U.S. tax system must include changes in the complex and inefficient way we tax corporations. What direction should reform take? Many have embraced the idea of integrating the corporate and individual tax. But in his Urban Institute Press book, Decoding the U.S. Corporate Tax, Daniel Shaviro argues that there are more promising directions for 21st century corporate tax reform. He considers significantly lowering the corporate rate, embracing international tax simplification, and requiring partial conformity between tax accounting and financial income. Panelists will debate these provocative ideas in a lively discussion of Shaviro’s prescriptions for corporate tax reform.

Panelists:

• Rosanne Altshuler, Senior Fellow, Urban Institute and codirector of the Urban-Brookings Tax Policy Center
• Daniel Halperin, Stanley S. Surrey Professor of Law, Harvard Law School and Urban-Brookings Tax Policy Center (visiting)
• Gregory Ip, U.S. economics editor, The Economist, (moderator)
• Pamela Olson, Partner, Skadden Arps
• Daniel Shaviro, Wayne Perry Professor of Taxation, New York University School of Law