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Author: Toder, Eric

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Distributional Impact of Repealing the Excise Tax on High-Cost Health Plans (Methodology Report)
Gordon MerminEric Toder

TPC has estimated the distributional impact of repealing the Affordable Care Act’s “Cadillac tax” in 2018 and 2025. While the average tax cut increases with income throughout the distribution, the middle and fourth income quintiles receive the largest share of the tax benefit compared with their shares of after-tax income.

Published: 07/23/15
Availability:   PDF


Analysis of Bipartisan Policy Center Cadillac Tax Replacement Option (Research Report)
Gordon MerminEric Toder

The Bipartisan Policy Center asked TPC to estimate a proposal to replace the excise tax on high-cost health insurance plans with a limit on the exclusion for employer-provided health benefits and repeal of medical flexible spending accounts. TPC estimates the BPC proposal would increase revenues in the near term, but lose revenues over the long-term. In 2025, the BPC option that is effective in 2017 would impose the largest increased tax burdens as a share of after-tax income on households in the middle and fourth income quintiles.

Published: 07/17/15
Availability:   PDF


Taxing Carbon: What, Why, and How (Document)
Donald MarronEric ToderLydia Austin

The case for a carbon tax is strong. A well-designed tax could efficiently reduce the emissions that cause climate change and encourage innovation in cleaner technologies. The resulting revenue could finance tax reductions, spending priorities, or deficit reduction—policies that could offset the tax’s distributional and economic burdens, improve the environment, or otherwise improve Americans’ well-being. But moving a carbon tax from the whiteboard to reality is challenging. To help policymakers, analysts, and the public address those challenges, this report examines the what, why, and how of implementing a carbon tax and using the revenue it would generate.

Published: 06/25/15
Availability:   PDF


Expiring Provisions With Perpetual Life (Article/Tax Facts)
Lydia AustinEric Toder

Many of the most expensive “temporary” tax extenders have been extended numerous times in the past.

Published: 05/21/15
Availability:   PDF


Tax Reform and Small Business (Testimony)
Eric Toder

Eric Toder testified about tax reform and small business, before the House Committee on Small Business on April 15, 2015.

Published: 04/15/15
Availability:   PDF


Lessons the United States Can Learn From Other Countries' Territorial Systems for Taxing Income of Multinational Corporations (Research Report)
Rosanne AltshulerStephen ShayEric Toder

The United States has a worldwide system that taxes the dividends its resident multinational corporations receive from their foreign affiliates, while most other countries have territorial systems that exempt these dividends. This report examines the experience of four countries – two with long-standing territorial systems and two that have recently eliminated taxation of repatriated dividends. We find that the reasons for maintaining or introducing dividend exemption systems varied greatly among them and do not necessarily apply to the United States. Moreover, classification of tax systems as worldwide or territorial does not adequately capture differences in how countries tax foreign-source income.

Published: 01/21/15
Availability:   PDF | Order this title online at Hopkins Fulfillment Services


Corporate Tax is Broken and Needs Major Surgery (Commentary)
Eric ToderAlan Viard

In a contribution to the Wall Street Journal’s MarketWatch Inc., Eric Toder and Alan Viard argue that recent highly publicized tax avoidance transactions by U.S. corporations reflect basic flaws in how we tax the income of multinational corporations, and that proposed reforms that maintain current definitions of corporate residence and source won’t fix the underlying problems. They propose two fundamental structural reforms – seeking international agreement on rules for allocating the income of multinational corporations among countries, or scrapping the U.S. corporate income tax entirely and replacing it with taxation at ordinary income rates of dividends and accrued gains of U.S. resident shareholders.

Published: 08/06/14
Availability: HTML


How To Stop Corporations From Fleeing U.S. Tax Laws (Commentary)
Eric Toder

In a contribution to The Wall Street Journal's MarketWatch, Eric Toder explains why corporations expatriate from the United States and argues that they will continue to do so until Congress addresses the fundamental flaws in the corporate income tax. He then provides some possible solutions to end the erosion of the U.S. corporate tax base.

Published: 07/28/14
Availability: HTML


Analysis of Specific Tax Provisions in President Obama's FY2015 Budget (Research Report)
Elaine MaagJim NunnsEric ToderRoberton Williams

This document reviews several notable tax proposals in President Obama’s fiscal year 2015 Budget. These include expanding the earned income tax credit (EITC) for workers without qualifying children, expanding the child and dependent care tax credit for families with young children, conforming rules for self-employment contributions act (SECA) taxes for professional service businesses, and changing business taxes to create a reserve to fund long-run revenue-neutral business tax reform.

Published: 06/30/14
Availability:   PDF


Review of Conference on What the United States Can Learn From the Experience of Countries with Territorial Tax Systems (Research Report)
Eric Toder

On February 28, 2014, the Urban Institute hosted an invitational conference on what policymakers in the United States can learn from the experience of other countries with territorial systems for taxing the income of their multinational corporations. Participants included academic experts, government officials, and private sector tax practitioners from the United States and overseas. The discussion focused on the experience of four countries – two (Australia and Germany) with long-standing territorial systems and two (Japan and the United Kingdom) that moved to a territorial system recently. This document summarizes the discussion at the conference.

Published: 06/17/14
Availability: HTML | PDF

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