Testimony
Testimony before the US Senate Committee on Finance
April 26, 2016
Institute fellow Eric Toder testified before the US Senate Committee on Finance during a hearing entitled “Navigating Business Tax Reform.” In his testimony, Toder presented his research on the state of the corporate income tax and a review of current legislative proposals. He outlines two approaches that would allow for a reduced corporate income tax rate: increased taxation of shareholder income and introduction of new revenue sources.