View Research by Author - Kimberly A. Clausing

Publications

The American Jobs Creation Act of 2004 will repeal an export tax incentive (called ETI) that the World Trade Organization has ruled illegal. Yet the legislation also risks undermining the integrity of the U.S. tax system in important ways. While the bill is ostensibly aimed at promoting job creation and international competitiveness, the legislation is not an effective way to achieve these aims. As it stands, the main impact of the legislation will be to make the corporate income tax system more complex, less efficient, and less fair.

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