The new LPOE will sit west of downtown on a lot currently populated by three unoccupied houses and a McDonald’s restaurant. Before construction can begin, crews will need to demolish the existing structures. For now though, the McDonald’s is still open for business, and employees have not heard when the location would close or if their jobs would be protected. The McDonald’s in Madawaska will close in coming months as the lot becomes the construction site for a new Land Port of Entry. Credit: Hannah Catlin / St. John Valley Times GSA declined to comment on the future of the location and the status of negotiations between McDonald’s and the federal government. A representative from local McDonald’s management declined to comment on the situation last month, and was not available to provide an update. Representatives from J & J Construction, the contractors in charge of the project, also did not respond to requests for comment. Madawaska resident Robert Webster, a McDonald’s regular, said that he would be disappointed to see the location close. He gets his morning coffee there, and said the employees, some of whom have been there as long as he’s been a customer, always know how to make it just right. “I didn’t even have to ask, they just knew,” Webster said. Meanwhile, Reed & Reed is facing the still-closed border between the United States and Canada, a wrinkle that could cause delays in construction. “We sure hope they’ll lift the COVID restrictions soon, because we need to have access over there,” CEO Jackson Parker said. “I hope and think by the time we get up there and start working in May we’ll be able to have open borders [but] your guess is as good as mine.” If workers are unable to cross, Parker said the company would focus on building up the U.S. abutment until restrictions lift. Construction will also likely affect downtown driving, with Main browse around here Street running immediately adjacent to the LPOE site. Meanwhile, away from the downtown area entirely, Madawaska public works will undertake the first stage of a major hot topping project. Town manager Gary Picard was unsure the effect the ongoing work would have on traffic, saying that representatives from each project would be responsible for managing the flow individually. “GSA, MaineDOT and their respective contractors will collaborate, coordinate and communicate any significant, planned traffic and travel impacts during construction as necessary,” Hughes said.


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And while the tax law favored investments in equipment and structures, it turned out that the biggest investments were not in those areas but in intellectual capital. Supporters also argue that the proposed changes are much fairer. “The cut in the rate was overdue but may well have been overdone,” Mr. Gale said of the Trump tax cuts. “It gave massive windfall gains to corporations,” rewarding them for investment decisions made in the past instead of providing new incentives to plow money back into their businesses, he said. Debates about the tax code are really debates about who should bear the burden of paying for what society deems important — highways and bridges, clean water and high-speed broadband, basic research and development. By shifting the tax burden, the Biden administration is saying corporations — among the biggest winners the last time around — should pick up more of the tab this time. “We have pressing infrastructure needs, and the fairest way to fund those is to claw back some of the giveaways” to corporations and shareholders contained in the 2017 law, said Steve Rosenthal, a senior fellow at the Tax Policy Center. Mr. Rosenthal also pointed out that a large chunk of the increased tax payments would fall on foreigners, who own 40 percent of stocks. The advertised tax rate — whether on corporations or individuals — is often much higher than what many actually pay. The Institute on Taxation and Economic Policy, which has long criticized American businesses for managing to avoid paying what they owe, conducted a study of Fortune 500 companies that were profitable and that provided enough information to calculate effective tax rates. The institute found that those companies on average paid 11.3 percent on their 2018 income. And 91 of those companies, including Amazon, Chevron, Halliburton and IBM, paid no federal income tax that year. Existing exemptions and deductions are not evenly distributed. Industrial machinery, gas, oil, electric and chemical companies tend to have the lowest effective rates, often less than 5 percent. Economists have debated who actually bears the cost of higher corporate taxes — shareholders and owners or workers. Research by the Congressional Budget Office, the Treasury Department and the Brookings Institution has concluded that those who own the business generally pay about three-quarters of a tax increase, with workers picking up the rest.