These revenue losses could be offset by curtailing so-called “corporate-tax expenditures” – deductions, credits, and other special tax provisions that subsidize some economic activities while penalizing others – and broadening the corporate-tax base. Both President Barack Obama’s plan for business-tax reform and the Simpson-Bowles deficit-reduction plan propose reducing such expenditures to pay for a reduction in the corporate-tax rate.
但公司税率每降低1个百分点，联邦收入将减少120亿美元/年。此收入损失可以用所谓的“公司税支出”的减少（即税前扣减、税收豁免和其他对某些经济活动的税收补贴）以及惩罚他人（扩大公司税基）弥补。总统奥巴马的企业税改革计划和辛普森-鲍尔斯（Simpson-Bowles）赤字削减计划都打算通过减少此类支出补偿公司税率的下降。