By contrast, a more recent CBO study by Jennifer Gravelle reviewed four papers looking at corporate tax incidence.

FORBES: 'Corporations Are People,' But Not People Who Pay Taxes

The series, produced by Kudos Film and Television, also starred Jodie Whittaker, Andrew Buchan, Vicky McClure, Pauline Quirke and Matthew Gravelle.

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Among others, Jane Gravelle of the Congressional Research Service has found that a significant cut in U.S. rates would lose substantial tax revenue.

FORBES: Is Corporate Tax Reform Realistic?