A Modern Corporate Tax
Alan J. Auerbach, University of California, BerkeleyDecember 2010
A paper jointly released by The Center for American Progress and The Hamilton Project
THE CENTER FOR AMERICAN PROGRESS
is a nonpartisan research and educational institute dedicated to promoting astrong, just and free America that ensures opportunity for all. We believe that Americans are bound together by acommon commitment to these values and we aspire to ensure that our national policies reect these values. Wework to nd progressive and pragmatic solutions to signicant domestic and international problems and developpolicy proposals that foster a government that is “of the people, by the people, and for the people.”
THE HAMILTON PROJECT
seeks to advance America’s promise of opportunity, prosperity, and growth. The Projectoers a strategic vision and produces innovative policy proposals about how to create a growing economy thatbenets more Americans. The Hamilton Project’s economic strategy reects a judgment that long term prosperityis best achieved by fostering economic growth and broad participation in that growth, by enhancing individualeconomic security, and by embracing a role for eective government in making needed public investments.
The Hamilton Project is an economic policy initiative at The Brookings Institution.