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Expert Analysis

Advancing The Business Tax Reform Debate

Law360, New York ( March 2, 2012, 11:32 AM EST) -- On Feb. 22, 2012, the White House and the U.S. Department of the Treasury jointly released "The President's Framework for Business Tax Reform" (the Framework), which includes ideas for reforming the federal income tax on business income.[1] In support of its proposals, the Framework describes the current rules as "uncompetitive," "inefficient" and "too complicated" and states that those rules distort business-making decisions and fail to sufficiently encourage job creation and investment in the United States....

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