Paperback: 188 pages
Publisher: Apress; 1st ed. edition (October 23, 2011)
Language: English
ISBN-10: 1430239271
ISBN-13: 978-1430239277
Product Dimensions: 6 x 0.4 x 9 inches
Shipping Weight: 12.2 ounces (View shipping rates and policies)
Average Customer Review: 3.2 out of 5 stars See all reviews (5 customer reviews)
Best Sellers Rank: #1,137,334 in Books (See Top 100 in Books) #49 in Books > Business & Money > Taxation > Corporate #983 in Books > Business & Money > Management & Leadership > Management Science #1079 in Books > Business & Money > Economics > Microeconomics
This is the right book at just the right time--i.e., as Washington must grapple with changes in the nation's tax system. The author does a great job of explaining things in plain English without ever giving you the feeling that he's "dumbing down" the content for readers who don't happen to be economists, tax lawyers, CPAs, etc. I hope this book finds its way into lots of university classrooms.If this subject interests you, don't think too much . . . just buy it.
This book, despite claiming to be a non-partisan and being what is needed to understand the corporate tax debates, fails to provide anything but an incomplete, deceptive, and biased view of the corporate tax debates. The book is replete with emotionally charged words meant to win readers over, and lacking in a balanced and complete presentation of the relevant arguments and facts.For example, in Chapter 3 the book deals with the double tax problem of corporate earned income being taxed at the corporate level and at the shareholder level. However, the book does not deal with, or even mention, the integration of the two to avoid double taxation, the problems associated with non-individual and non-resident shareholder, the deferral issue, or that there is no real double taxation as the corporation and the shareholder are separate entities (and the income tax is a tax on entities and not on social income).If you simply need to have false views fortified, then this book is for you. If you want to learn about the corporate tax debated so as to understand the issue and be able to intelligently participate in the debate, then don't waste your money.
Excellent! This book provides a balanced and interesting overview of the most important corporate tax issues and the most promising ideas for reform. It is accessible and useful to a wide audience--from policy and business experts to informed citizens. Dr. Sullivan has a gift for presenting complex issues using easily understandable examples, lucid reasoning, and direct language.Let me emphasize: this book is absolutely brimming with ideas for reform, both incremental and fundamental, especially critical as budget and tax issues headline the daily news.Not only did this book increase my comfort discussing corporate tax, but I found many valuable economic lessons I can apply to a wide range of different policy issues. Corporate Tax Reform is a must read for 2012 and beyond.
This book was filled with grammatical errors; and on top of them, it was far from nonpartisan. The author clearly has right-wing leanings. He dismissed the counter-arguments (or arguments from the political left -- which automatically lets me know his positions are on the right) as merely being weak, never fleshing them out or providing crucial stats that Bartlett's book points out, especially regarding wealth disparity. Still, my biggest peeve might just be how poorly written it is. Pass.
I saw Sullivan on 60 Minutes a few years ago; he knows the details of corporate taxation. As many other economists, he think the corporate tax is a bad idea for a number of reasons--the most well known example is the preference of debt over equity. The book explains the basics well and brings up many good ideas, (e.g. flat tax, fair tax, vat,etc). My complaint is that there are not enough details. As another reviewer also mentioned,I would have liked to hear more about the integration of corporate and personal income tax (he mentions this idea in Chapter 3, but dismisses it as impractical).
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