Vol. 2021-2022 of the MSLR Forum was Edited by

Buke Hiziroglu & Lauren Legner

Co-Chairs of the Michigan State Law Review Online Platform Committee

Read the Vol. 2021-2022 Editorial Here

David Elkins David Elkins

The Integration and Dis-integration of the Corporate Tax Regime

One of the first items of business on every new administration’s list of things to do (and to do early while there is still political capital to spend) is tax reform. Such a phenomenon is not unexpected or unreasonable. The tax regime is one of the foremost means by which a political movement implements its conception of social justice. Determining the appropriate level of taxation and the raising or lowering of tax rates as a consequence thereof is part and parcel of that process.

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