id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2851	Burman, Leonard E.; Nunns, James R.; Page, Benjamin R.; Rohaly, Jeffrey; Rosenberg, Joseph	An Analysis of the House GOP Tax Plan	2017	38	.pdf	application/pdf	11497	401	45	Border adjustability would remove these incentives, because the amount of U.S. income tax a corporation paid would not depend on where it was incorporated, where its product or service was produced, or where its shareholders resided. Current active business losses will be allowed, rather than being carried forward with interest (which will shift the timing of income tax receipts somewhat, but generally not the present value of these receipts).	cache/taxlaw-2851.pdf	txt/taxlaw-2851.txt