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PROTECTING AMERICA'S CORPORATE TAX

Reuven S. Avi-Yonah"There are three reasons the corporate tax should be retained: At $300 billion per year, it is a significant revenue source that cannot easily be replaced; it preserves the progressivity of the individual income tax by preventing the rich from parking their income in corporations; and it enables Congress to regulate corporate activities more effectively."

Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law and director of the International Tax LLM Program, in a POLITICO editorial, arguing for protection of the corporate tax.