tisdag 15 januari 2013


Här en kommentar av David Brunori i Taxanalysts.

New Mexico Governor Susana Martinez, a rising star among GOP politicians, is calling for a steep reduction in the corporate tax rate. She proposes cutting the rate from 7.6 to 4.9 percent. That is good news. The corporate income tax is -- and will likely remain -- one of the worst ways to raise revenue for state governments. The tax is inefficient, ineffective, and distorts economic decision making. It would be better if Governor Martinez called for the repeal of the tax, but whittling it down is okay as well. States with no or low corporate income taxes are better able to attract and retain multistate and multinational businesses. If you do not believe that, explain why states with high corporate income taxes trip over themselves to provide tax incentives to companies promising to come or stay.
Again, it would be better to simply repeal the tax.

Tänk att det ska vara så svårt att förstå.

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