Research report Taxing 'Bigness'
C. Eugene Steuerle
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Senior Fellow Eugene Steuerle suggests that there are three major features of the U.S. multi-tiered tax structure that together reveal a fundamental distrust of "bigness:" (1) the graduated rate structure in the individual income tax; (2) the corporate income tax; and (3) the estate and gift tax.
Primary topic Individual Taxes
Research Area Individual Taxes Business Taxes Federal Budget and Economy Campaigns, Proposals, and Reforms