I'm back in NYC from appearing at AEI in Washington this morning, where I offered comments on the Toder-Viard corporate tax reform proposal.
A video for the event is here. My remarks begin at about the 33-minute mark.
You can view the slides for my talk here.
Rather than addressing the plan's very thoughtfully designed features item-by-item, I sought to locate it conceptually within the universe of corporate tax reform and entity-level corporate rate reduction proposals, and to explain what I think are the broader conceptual challenges in the field, as well as their relationship to the various alternative plans' particular merits. I also briefly addressed the "dividend deduction plus withholding tax" plan that I gather Senator Hatch and the Senate Finance Committee staff are currently working on.