How America was Tricked on Tax Policy. Bret N. Bogenschneider

Accessed Nov. 10, 2019.

20See Kimberly A. Clausing, In Search of Corporate Tax Incidence, 65 Tax L. Rev. 433, 438–45 (2012).

21See Sean Williams, The Rich Are Costing Social Security Almost $150 Billion a Year, The Motley Fool (Feb. 14, 2009), https://www.fool.com/retirement/2019/02/14/the-rich-are-costing-social-security-almost-150-bi.aspx. Accessed Nov. 10, 2019.

22Martin Feldstein, Tax Avoidance and the Deadweight Loss of the Income Tax, 81:4 Rev. Econ. & Stat. 674 (1999).

23Laura Davison, U.S. Corporate Tax Code Still Ranks Below Average, Study Finds, Bloomberg Tax (Oct.3, 2019), https://news.bloombergtax.com/daily-tax-report/u-s-corporate-tax-code-still-ranks-below-average-study-finds. Accessed Nov. 10, 2019, citing Statements of Daniel Bunn, Tax Foundation Director of Global Projects (“The U.S. is slightly more competitive partially because we have moved slightly toward a territorial system, but the rules that we use to tax profits overseas are still kind of middle-of-the-road if not lower half of the distribution”).

24HM Revenue & Customs, Analysis of the Dynamic Effects of Corporation Tax Reductions 19–30 (Dec. 5, 2013), http://www.gov.uk/government/uploads/system/uploads/attachment_data/file/263560/4069_CT_Dynamic_effects_paper_20130312_IW_v2.pdf. Accessed Nov. 10, 2019.

25Richard Thaler & Cass Sunstein, Libertarian Paternalism, 93 American Econ. Rev. 175 (2003).