Opinion: Elizabeth Warren’s plan to tax highly profitable companies on their financial accounting incomes may do more harm than good to the working class she claims to champion, writes Scott Dyreng
Sen. Elizabeth Warren is campaigning for president like Robin Hood in the Hamptons. But the Massachusetts Democrat’s proposed Real Corporate Profits Tax—her plan to tax highly profitable companies on their financial accounting incomes—may do more harm than good to the working class she claims to champion.
The U.S., like other developed nations, uses two accounting systems. Companies report income to investors following Generally Accepted Accounting Principles, or GAAP, which are determined by the private, nonpolitical Financial...
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