Contests of fairness

08/04/2014
While sidling toward a sensible-sounding appeal for tax reform recently, President Barack Obama couldn't resist a swerve into populism. "You don't get to pick which rules you play by or which tax rate you pay," Obama said in his weekly address on July 26. "And neither should these companies." When this president depicts tax policy as a contest of fairness between corporate and individual taxpayers, oil and gas companies should worry. His idea of fairness is strange. In fact, his statement was strange. It addressed corporations that use mergers with foreign companies to move headquarters from the US to lower-tax countries. Those companies aren't picking rules or tax rat...
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