The Shape of a Swiss-US Free Trade Agreement (Policy Analyses in International Economics) (Policy Analyses in International Economics)

"This book proposed to replace the corporate income tax with a tax that has a much broader base at a much lower rate. Two alternatives are explored: the national retails sales tax and the corporate activity tax. To address regressivity, both alternatives are coupled with measures to preserve the real spending power of households at the lowest income levels."--BOOK JACKET