To be sure, tax reform cannot be all about reducing the corporate tax rate; if nothing else, history teaches that rate reductions are often accompanied by "base broadeners
" whose effect--especially in terms of compliance costs--may dwarf the benefit of the rate cut.
have argued that, granting the differences between religions, there does exist a complex of similar behaviors and attitudes in these faiths that justify a common label.
The energy, enthusiasm, and perspective the Career Broadeners
bring to an ALC contribute immensely to a center's success.
By the 1990s, the "broadeners
" had won: analysts who wanted to limit the notion of security studies to military security issues basically surrendered and retreated to strategic studies as the branch of international relations devoted to the analysis of military security.
Only five years later, Hunt (1976) could declare the battle won by the broadeners
and all that remained was the need to go forth and multiply by "marketing marketing to non-marketers".
It forced conservative reformers and advocates of lower rates, for example, to ally themselves with liberal reformers to find the base broadeners
to pay for the lower rates.
The windfall was possible because the 1986 act was a large package of base broadeners
. The income tax changes in this year's budget, however, should have minimal effect on state tax collections.