Taxing 'Bigness'

Research Report

Taxing 'Bigness'

May 15, 2000

Abstract

Senior Fellow Eugene Steuerle suggests that there are three major features of the U.S. multi-tiered tax structure that together reveal a fundamental distrust of "bigness:" (1) the graduated rate structure in the individual income tax; (2) the corporate income tax; and (3) the estate and gift tax.

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