New article in Tax Notes

I have an article in today's Tax Notes, entitled "Evaluating the Case for 1986-Style Tax Reform."  You can download it here.

This is the piece, expressing skepticism about the degree of policy gain that would result from lowering the corporate tax rate plus broadening the business tax base, that I presented at the Boston College-Tax Analysts Conference on Reforming Entity Taxation on October 10, 2014.  As per earlier blog posts, you can find slides for the talk here, and an account of the day's proceedings (from a Tax Notes article by Amy Elliott) here.