Democratic presidential nominee Hillary Clinton has detailed proposals for all manner of economic stimulus. Conspicuously absent: any kind of plan for corporate tax reform.
That’s odd, because for everything Democrats and Republicans disagree on—taxes, immigration, trade, the color of grass—they actually agree in principle that the tax code governing business is a mess that needs to be fixed. The US corporate tax rate, at 35%, is one of the highest in the developed world, which creates an incentive for big companies to shift business and profit to other countries. And an encyclopedia’s worth of tax breaks lets select firms in favored industries pay far less in taxes than others.
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