Tag: competition

Taxing Excessive Profits: Designing a Pro-Competition Corporate Tax System

Jan 30, 2025

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by

Mary Eschelbach Hansen

in Corporate Income Tax, Publications, Reports

This brief, authored by Ira Regmi and Niko Lusiani, lays the groundwork for a pro-competition corporate income tax system, emphasizing the economic rationale for taxing the excess profits of large U.S. businesses. A preliminary draft was shared to kick off the IMPA-RI co-organized expert convening at American University in October 2024