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What is Teza Master about?

This paper argues that firm-level income taxes have an irreducible core of complexity arising from the ability to hold assets directly or through a subsidiary. Both methods must be taxed to prevent avoidance, but coordinating taxes at each level leads to complexity. Current corporate tax doctrine and reform proposals cannot eliminate this problem. The Comprehensive Business Income Tax is used as an example to show it will have similar complexity to current law.

Author

Olga Golban

Language

EN