For cor­po­rate tax reform to ben­efit U.S. busi­nesses, it will have to shift focus to include small busi­nesses, experts say. If multi­na­tionals are guar­an­teed a lower tax rate from the pro­gres­sive, statu­tory cor­po­rate income tax rate of 35% in exchange for closing tax credits, then small busi­nesses that have enough rev­enue will either rush to incor­po­rate to get the same ben­efit now that their tax credits have been removed, or jam their con­gres­sional leaders phone lines asking for the same cut to the statu­tory rate.

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