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The Future of Corporate Tax Reform: A Debate
ABA Section of Taxation News Quarterly
  • Deborah A. Geier, Cleveland State University
  • Omni Y. Marian, University of Florida
  • David S. Miller, Cadwalader, Wickersham & Taft LLP
  • Adam H. Rosenzweig, Washington University in St Louis
Document Type
Article
Publication Date
10-1-2013
Keywords
  • corporate tax,
  • reform,
  • dividend exemption,
  • integration,
  • lowering of corporate tax rate
Disciplines
Abstract

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.

Citation Information
Deborah A. Geier, et al., The Future of Corporate Tax Reform: A Debate, 33 ABA Section of Taxation News Quarterly 1 (Fall 2013).