ABA Section of Taxation News Quarterly
corporate tax, reform, dividend exemption, integration, lowering of corporate tax rate
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.
Deborah A. Geier, et al., The Future of Corporate Tax Reform: A Debate, 33 ABA Section of Taxation News Quarterly 1 (Fall 2013).