The shape of a Swiss-US free trade agreement

By Richard E. Baldwin, Gary Clyde Hufbauer

Subjects: Business/Economics, International - General, Corporations, american, Switzerland, Free trade, Business / Economics / Finance, Corporations, taxation, united states, International - Economics, Income tax, Foreign economic relations, Business & Economics, USA, Taxation, United States, Corporations, International trade, American Corporations, United states, foreign relations, switzerland, Switzerland, foreign relations, International Relations - Trade & Tariffs, Income tax, united states

Description: "This book proposed to replace the corporate income tax with a tax that has a much broader base at a much lower rate. Two alternatives are explored: the national retails sales tax and the corporate activity tax. To address regressivity, both alternatives are coupled with measures to preserve the real spending power of households at the lowest income levels."--BOOK JACKET