Business Roundtable is an association of chief executive officers of leading U.S. companies working to promote a thriving economy and expanded opportunity for all Americans through sound public policy.
As the United States begins to consider reform of our corporate income tax system, it is important to recognize that the manner in which we tax American corporations on both their domestic and their international activities has a significant impact on their ability to compete globally and, in turn, on the ability of American workers to succeed in the global economy. This report is intended to:
- Provide an introduction to U.S. international tax policy issues and explain the ways in which the U.S. tax system has failed to remain competitive with the tax systems of the rest of the world.
- Explain how globally successful American companies benefit the U.S. economy through increased U.S. investment, increased U.S. production and exports of goods and services, increased earnings and dividends for their U.S. shareholders and more and better-paying jobs for American workers.