Almost everyone agrees that corporate tax rates need to be cut because of global competition. Companies should not be able to stash earnings overseas tax-free.
The appreciation of capital assets is already taxed at an extremely favorable rate compared to labor. That's why the rich pay such a low effective tax rate no matter what their marginal tax bracket.
Various justifications for lower capital-gains rates have been proffered over the years, none of them self-evident. But even conceding the wisdom of lower capital-gains rates, why should they never be taxed at all, even as they are passed from generation to generation?
As a global disrupter, Uber is no stranger to conflict, and its instinct has always been pugilistic.
As in many cities, Uber has disrupted powerful interests in London, starting with the drivers of black cabs, who trace their lineage to 1634, and their influential Licensed Taxi Drivers Association.
If Republicans are correct that lower rates spur economic growth, then lower rates on all income - made possible in part by raising capital-gains rates - should bolster economic growth across the economy.
There's no question that the Internet generally, and Netflix specifically, upended the traditional content-distribution supply chain and caused profound changes in the entertainment industry.
The bar for a chief executive of a public corporation to repudiate a United States president is extraordinarily high. Corporate leaders aren't given their power, prestige, responsibility, and nine-figure pay packages to use the corner office as their personal soapbox.
Under Armour's success depends in part on endorsements from celebrity athletes, many of whom - like Stephen Curry, the basketball star - are African-American.
When it comes to valuation, there's only one thing stock investors really care about, which is earnings.
The Joint Committee on Taxation estimated that in 2016, the corporate income tax raised $300 billion in revenue, while what it called 'targeted subsidies' cost about $270 billion. In other words, Congress could eliminate the subsidies and cut the corporate rate nearly in half without any significant loss in revenue.
Most European countries fund their low corporate taxes with some form of a value-added tax, on consumption rather than income.
My experience bears out an adage about airlines: People almost always opt for convenience and price, even while complaining loudly about crowded planes and a dearth of amenities.
President Trump named Rand his favorite writer and 'The Fountainhead' his favorite novel.
A study by the Federal Trade Commission found that concerns about every vertical merger examined by the commission from 2006 to 2012 were resolved through 'conduct remedies' rather than divestitures, and that all these remedies had been successful at protecting competition.
A large and growing body of academic research suggests there are market anomalies that can be exploited to beat a strict index approach. Some of that research has been recognized with Nobels in economic science - William F. Sharpe in 1990 and Eugene F. Fama in 2013.
It's often said that the most important qualities in a chief executive are character and judgment.
During his campaign, Donald J. Trump embraced the cause of fiscal responsibility and accused President Barack Obama of shackling the country with a 'mountain of debt.'
Mr. Trump has said he strongly supports immediate expensing of capital expenditures, which many economists agree would encourage growth.
Many tax experts say a key element to any fundamental overhaul is getting rid of certain deductions for businesses - the 'special-interest giveaways that are masked as tax breaks,' as House Republicans describe many of them in their own proposal.
