August 15, 2006

Martin A. Sullivan on Improving Competitiveness of U.S. Corporate Taxes

(Note: The "Tax Policy Podcast" will be on summer hiatus until Tuesday, September 12. Please call (202) 464-6200 for more information.)

In recent decades, many developed countries have sharply reduced corporate tax rates, while the U.S. rate has remained unchanged. Is the U.S. corporate tax system falling behind worldwide trends? And what should Congress do about it?

In this podcast, economist Martin A. Sullivan, contributing editor at Tax Analysts, discusses corporate tax competition around the world, ways to improve the U.S. corporate income tax, and the economic case against using state and local tax incentives to attract companies (12 minutes, 30 seconds).

To listen: right-click on the audio file below, and select "Save Target As."

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