But a lower rate on a broader base, combined with vigilance by the tax authorities, would be more efficient and would probably raise more revenue: America, whose companies face one of the rich world's highest corporate-tax rates on their worldwide income, also has some of the most energetic tax-avoiders.These reforms would not be easy.
Dubai's energetic, tax-hating ruler, Sheik Mohammed bin Rashid al-Maktoum, is pushing hard to make the state a regional high-tech center as well, one reason he looked favorably upon the founding five years ago of The American University in Dubai (where yours truly gave the spring commencement address).
Commission staff members said that of the six companies represented on the commission, America Online was the most energetic backer of the tax moratorium plan, even though its chairman, Stephen M. Case, declared last week that he thought Internet commerce should be taxed no differently from any other sales.
But could such a government carry forward a programme of bold and energetic reform?Mr Tremonti, a tax lawyer by profession, has been a very prudent keeper of the public accounts.
His energetic measures, including imposition of taxes by decree, averted possible national bankruptcy, but the military disaster of the Battle of Adwa in Ethiopia brought the fall of the cabinet, and for many years he was a leader of the conservative parliamentary opposition.
Andronikos's energetic efforts to rein in the oppressive tax collectors and officials of the empire did much to alleviate the lot of the peasantry.
But that agenda clashes with the aims of the Working Families Party, which has advocated for an energetic, expansive public sector and for middle-class property tax relief financed by higher taxes on the wealthiest New Yorkers.
Growth has tended to come from established firms, though a new tax-favoured "enterprise zone" and more energetic marketing of the region to investors may change that.
Indeed, Mr. Obama has made it clear that he will press advantages where he sees them, and he has chosen an energetic agenda for a lame-duck session beyond taxes and other issues that had to be addressed because of deadlines.
He delivered a very energetic explanation of why it was particularly unfair to tax people on the basis of the amount of money they made or the property they owned.
The German government's new policy paper speaks of the need for "more energetic harmonisation of fiscal policy, especially with regard to taxes on business".
