Date of Completion
Michael R. Redemske
The $1.2 trillion U.S. tax expenditures in 2011: A Deeper look into the Corporate Tax Expenditures examines U.S. Federal government revenue losses attributed to tax expenditures. This paper will discuss the rationale, functions, and benefits of the 173 tax expenditures within the U.S. Tax Code. Specifically, this paper will concentrate on three significant provisions that benefit corporations predominantly: accelerated depreciation of machinery and equipment, deferral of income from controlled foreign corporations, and deduction for US production activities. The U.S. tax expenditures in 2011: A Deeper look into the Corporate Tax Expenditures solely aims to inform readers about one perspective to the tax reform debate. The readers are encouraged to continue to seek more information in order to participate within political dialogue.
Sommerville, Chante, "The $1.2 trillion United States tax expenditures in 2011: A Deeper look into Corporate Tax Expenditures" (2013). Honors Scholar Theses. 407.