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The small business distortion

Huffington Post
Nicholas Johnson
Thursday, June 7, 2012

Martin Dickinson, professor of law, was quoted in a recent Huffington Post editorial on business tax breaks.

Johnson wrote:

South Carolina lawmakers are considering a similar tax break, and earlier this year, Kansas enacted one that is even more fiscally irresponsible (and no more economically justifiable) than North Carolina's. As University of Kansas tax law professor Martin B. Dickinson wrote, the change will "shift ... the income tax burden from the wealthy and prosperous to working people."