fredag 12 juli 2013


David E. Brunori kommenterar förslag att sänka bolagsskatten i vissa stater i USA i sin blog på Taxanalyst.

Virginia Republican gubernatorial candidate Ken Cuccinelli is proposing to cut the state corporate income tax from six percent to four percent over the next four years.

Han avslutar mer orden
But the corporate income tax is a bad tax. It is increasingly used to try to export tax burdens (which is a trick to provide more government without paying for it). Indeed, the Commonwealth Institute of Virginia (a very liberal bunch of folks) points out that out of state corporations pay three quarters of the tax in Virginia. And the institute thinks that is a good thing!

The tax is inefficient, ineffective, and impossible to impose in a meaningful way in a global economy. The tax does not serve as a benefits tax, does not increase progressivity, and does not raise a lot of revenue. It does keep an army of state tax lawyers, accountants, economic development grifters, and others in the corporate tax industrial complex employed. Cuccinelli does not go nearly far enough.
Jo visst är det så.

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