University of Florida Levin College of Law UF Law Scholarship Repository UF Law Faculty Publications Faculty Scholarship 2012 Meaningless Comparisons: Corporate Tax Reform Discourse in the United States Omri Y. Marian University of Florida Levin College of Law,
[email protected] Follow this and additional works at: https://scholarship.law.ufl.edu/facultypub Part of the Comparative and Foreign Law Commons, Taxation-Transnational Commons, and the Tax Law Commons Recommended Citation Omri Y. Marian, Meaningless Comparisons: Corporate Tax Reform Discourse in the United States, 32 Va. Tax Rev. 133 (2012), available at http://scholarship.law.ufl.edu/facultypub/236 This Article is brought to you for free and open access by the Faculty Scholarship at UF Law Scholarship Repository. It has been accepted for inclusion in UF Law Faculty Publications by an authorized administrator of UF Law Scholarship Repository. For more information, please contact
[email protected]. MEANINGLESS COMPARISONS: CORPORATE TAX REFORM DISCOURSE IN THE UNITED STATES Omri Y Marian* "To say simply that we want to adopt certain territorialfeatures and low statutory rates offered by other countries' tax systems is somewhat like going out to shop for a car and saying, I would like to have a Corvette engine without worrying about anything else."' This article examines the role that internationalcomparisons play in current corporate tax reform discourse in the United States. Citing the need to make the U.S. corporate tax system more competitive, comparisons are frequently used to assess other jurisdictions' tax- competitiveness, and many legislative proposals are supported by such comparative arguments. Examining such discourse against the background of several theoretical approaches to comparative law, this article argues that, to the extent that comparisons are aimed at providing guidance for prospective reform, this purpose is not well served.