Martin A. Sullivan (Tax Analysts), Tax Reform Goals Differ for Corporate Coalitions, 134 Tax Notes 1481 (Mar. 19, 2012): Martin A. Sullivan discusses how the divided interests of corporate America could create a stumbling block to corporate tax reform. When it comes to taxes, corporate America is divided into two...
Martin A. Sullivan (Tax Analysts), Will Rate Changes Transform C Corps Into Tax Shelters?, 134 Tax Notes 1590 (Mar. 26, 2012): [T]he potential for using C corporations as a tax shelter does not just depend on the values of the corpo... Read Post
Martin A. Sullivan (Tax Analysts), Say Bye-Bye to Reform: Obama Becomes Clinton, 134 Tax Notes 631 (Feb. 6, 2012): In economic analysis, Martin A. Sullivan discusses the similarities between the tax programs of the Obama and Clinton... Read Post
Martin A. Sullivan (Tax Analysts), Treat Corporate Interest Deductions Like Any Tax Expenditure, 136 Tax Notes 631 (Aug. 6, 2012): Martin A. Sullivan discusses why corporate interest deductions should be scaled back if the corporate... Read Post