Document Type
Article
Publication Date
Fall 2013
Publication Title
ABA Section of Taxation News Quarterly
Keywords
corporate tax, reform, dividend exemption, integration, lowering of corporate tax rate
Abstract
Professor Geier participated in a Lincoln-Douglas style debate, where the debaters were assigned different roles, so the opinions expressed were not necessarily their own. On the first point debated, Professor Geier was assigned to argue: The Affirmative: We Need to Tax Corporationsat the Entity Level. Others argued the negative: The United States Should Repeal the Corporate Income Tax. On the second point debated, Professor Geier argued the negative, that Dividend Exemption Is NOT the Best Method of Corporate/Shareholder Integration, and is in fact the worst method. On the third point, Professor Geier argued in the affirmative, that the corporate tax rate should be lowered to below 35% in a revenue neutral way.
Repository Citation
Deborah A. Geier, et al., The Future of Corporate Tax Reform: A Debate, 33 ABA Section of Taxation News Quarterly 1 (Fall 2013).
Volume
33
