half of the income would pay an average of $3 each. Almost 40 people would pay nothing.”); Adam Michel, The New York Times Is Wrong. The Rich Pay More Taxes Than You Do. The Heritage Foundation (Oct. 15, 2019), https://www.heritage.org/taxes/commentary/the-new-york-times-wrong-the-rich-pay-more-taxes-you-do. Accessed Nov. 10, 2019.
15For an illustration of this method in the news media, see Michael R. Strain, The Rich Really Do Pay Higher Taxes Than You, Bloomberg Opinion (Oct. 10, 2019), https://www.bloombergquint.com/gadfly/the-rich-really-do-pay-higher-taxes-than-you (“This is half the story. When assessing the progressivity of the U.S. Federal system, it makes sense to look at both taxes and the means-tested transfer payments—Medicaid, Food stamps and Supplemental Security Income—that those taxes fund. If you subtract these payments from federal taxes paid.”) (emphasis added).
16See Council on Foreign Relations, U.S. Corporate Tax Reform (Nov. 3, 2017), https://www.cfr.org/backgrounder/us-corporate-tax-reform. Accessed Nov. 10, 2019.
17See Brian Spilker et al. Taxation of Individuals and Business Entities (New York: McGraw Hill, 2020), at 1–9.
18See Bret Bogenschneider, The Effective Tax Rates of U.S. Firms with Permanent Deferral, 145 Tax Notes 1391 (2015).
19Megan Cerullo, 60 of America’s Biggest Companies Paid No Federal Income Tax in 2018, CBS News (Apr. 12, 2019), https://www.cbsnews.com/news/2018-taxes-some-of-americas-biggest-companies-paid-little-to-no-federal-income-tax-last-year/. Accessed Nov. 10, 2019.
20See Kimberly A. Clausing, In Search of Corporate Tax Incidence, 65 Tax L. Rev. 433, 438–45 (2012).
21See Sean Williams, The Rich Are Costing Social Security Almost $150 Billion a Year, The Motley Fool (Feb. 14, 2009), https://www.fool.com/retirement/2019/02/14/the-rich-are-costing-social-security-almost-150-bi.aspx. Accessed Nov. 10, 2019.
22Martin Feldstein, Tax Avoidance and the Deadweight Loss of the Income Tax, 81:4 Rev. Econ. & Stat. 674 (1999).
23Laura Davison, U.S. Corporate Tax Code Still Ranks Below Average, Study Finds, Bloomberg Tax (Oct.3, 2019), https://news.bloombergtax.com/daily-tax-report/u-s-corporate-tax-code-still-ranks-below-average-study-finds. Accessed Nov. 10, 2019, citing Statements of Daniel Bunn, Tax Foundation Director of Global Projects (“The U.S. is slightly more competitive partially because we have moved slightly toward a territorial system, but the rules that we use to tax profits overseas are still kind of middle-of-the-road if not lower half of the distribution”).
24HM Revenue & Customs, Analysis of the Dynamic Effects of Corporation Tax Reductions 19–30 (Dec. 5, 2013), http://www.gov.uk/government/uploads/system/uploads/attachment_data/file/263560/4069_CT_Dynamic_effects_paper_20130312_IW_v2.pdf. Accessed Nov. 10, 2019.
25Richard Thaler & Cass Sunstein, Libertarian Paternalism, 93 American Econ. Rev. 175 (2003).
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