Learning From 25 Years of Changes in Business Tax Policy
Abstract
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with pass‐through businesses, compliance, enforcement, and other related topics.
Fields of Study & Subjects
Corporate Taxation and Avoidance
Taxation and Compliance Studies
Taxation and Legal Issues
Publication details
- Journal / source
- Public Budgeting & Finance
- Publisher
- Wiley
- Publication date
- 25 May 2026
- Language
- EN