U.S. Treasury Secretary Nominee Janet Yellen spoke on corporate taxation during her Senate Finance Committee confirmation hearing, which was held on 19 January 2021. In response to a question regarding her view on raising corporate tax rates during the COVID-19 pandemic, Yellen stated that no changes would be proposed in the near-term during the pandemic, but that changes (repeal of TCJA tax cuts benefiting large companies) would eventually be proposed as part of a larger spending package. I…