Are Investment Incentives Necessary in Corporate Tax Reform?

There is growing interest in the issue of corporate tax reform as a way to boost economic growth and U.S. international competitiveness. While any comprehensive tax reform involves a multitude of issues, one important issue is the extent to which a reformed tax code should include, or even stress, specific incentives to shape corporate behavior. The American Action Forum, the Tax Policy Center, and the Information Technology and Innovation Foundation held an important debate on the key issues.