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Unpublished Paper
KISS the Tax Blueprint Goodbye: Meet the 25-25-25 Plan
  • Chris William Sanchirico
Seeking definitive legislative success after the stall-out on healthcare, Congressional Republicans may want to keep it simple on tax reform. This paper examines the merits and demerits of a particular minimalist tax plan: lower the corporate tax rate to 25%; tax legacy foreign earnings at 25%; move to a “territorial” tax system for foreign earnings with a minimum tax patch at 25%. The paper uses analysis of this specific plan as a vehicle for clarifying some general considerations surrounding business tax reform.
  • Tax Reform,
  • Corporate Tax,
  • Territorial,
  • Repatriation,
  • Competitiveness
Publication Date
Summer August 15, 2017
Citation Information
Chris William Sanchirico. "KISS the Tax Blueprint Goodbye: Meet the 25-25-25 Plan" (2017)
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