Roosevelt Institute: Taxing Excessive Profits: Designing a Pro-Competition Corporate Tax System
ITEP Work in ActionThis brief—originally presented as a discussion guide to the October 2024 convening “Promoting Equity and Efficiency: Rethinking Corporate Taxation to Address Market Power,” hosted by the Institute for Macroeconomic & Policy Analysis and the Roosevelt Institute—establishes a groundwork for developing a truly pro-competition corporate income tax system, focusing in particular on the economic case for taxing the excess profits of large US businesses.