Bill Barnhart, an author (with a recent book about John Paul Stevens) and journalist who will be interviewing me on corporate taxation later this month, recently was kind enough to mention some other book I've written in the last couple of years:
"As New York University law professor Daniel Shaviro remarks in his terrific book, Decoding the U.S. Corporate Tax (The Urban Institute Press):
“'Sometimes we hear of a solution in search of a problem, which someone offers to a baffled world despite the lack of any discernible need for it. Examples include the George W. Bush administration’s endless advocacy of tax cuts, interminable concert tours by the Rolling Stones when they are past age 60, and the live-action theatrical movie version of Scooby-Doo.'”
Reference in the book was to corporate integration, which I said had more point to it than any of the above (i.e., too many rationales rather than none), only what the point is often varies with the proponent.