Courting Big Business.

The article evaluates the views of Democratic presidential nominee Jimmy Carter on taxation. It states the promise made by Carter to a group of leading businessmen in the U.S. regarding tax law reform. It argues that Carter favors a tax system that treats all income the same, including capital gains. It also argues that Carter favors a tax system which does not encourage corporations to locate plants abroad. Finally, it argues that there is little difference between the misleading tax reform slogans of Carter and those of 1972 Democratic presidential nominee George McGovern.