Research Report Taxing 'Bigness'
C. Eugene Steuerle
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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.
Research Areas Taxes and budgets
Tags Individual taxes Taxes and business Federal budget and economy Campaigns, proposals, and reforms Federal tax issues and reform proposals