Much consideration has already been devoted to how to reform corporate taxation in a way that levels the playing field for equity relative to debt; more than 20 years ago, the US Treasury conducted a major analysis and devised a plan to do so. As the Obama administration moves ahead with its new proposals, it should look back at the financial crisis, which provides strong grounds for implementing such a change.
人们花了很多心思考虑如何改革公司税从而让股本和债务享有同样地位；20多年前，美国财政部就做了大量分析，而且设计了一个计划。随着奥巴马政府也推出了它的新方案，我们应该回顾金融危机，因为它提供了实施这一变革的强有力的原因。