Journal (peer reviewed)

Eric Toder describes the tax advantages pass-through businesses face in this article published by the Milken Institute Review.

January 3, 2017
Eric Toder
Journal (peer reviewed)

In this article, Rosenthal argues that Republican presidential nominee Donald Trump aggressively stretched the law to avoid hundreds of millions of dollars of discharge of indebtedness income.

This article was originally published by TaxNotes.

November 7, 2016
Steven M. Rosenthal
Journal (peer reviewed)

Eric Toder and Alan Viard address corporate tax avoidance in the U.S. and suggest taxing shareholders at a higher rate would prevent companies from shifting their profits abroad.

November 1, 2016
Eric Toder, Alan Viard
Journal (peer reviewed)

We propose reducing the corporate tax rate to 15 percent and replacing the foregone revenue with a tax at ordinary income rates on the accrued, or mark-to-market, income of American shareholders of publicly traded corporations, accompanied by an imputation credit for U.S. corporate income taxes...

October 1, 2016
Eric Toder, Alan Viard
Journal (peer reviewed)

With less than four weeks left, reaching an agreement to avoid the negative short-term economic impact of the so-called fiscal cliff might be beyond the ability of the strained U.S. political system.

December 5, 2012
William G. Gale, Additional Authors
Journal (peer reviewed)

Tax policies in the U.S. increase the incentive to donate to charity among those who itemize their deductions, and most of the tax revenue cost goes to subsidize donations made by relatively high-income people. Several types of empirical evidence which I review here suggest that the donation...

June 17, 2013
Jon M. Bakija
Journal (peer reviewed)

Distributional analysis has long been a central element in discussions of tax policy. However, standard methods of estimating the distributional effects of tax changes omit two potentially important factors: the financing of the tax changes, and the implications of behavioral responses for...

July 8, 2008
Eliza Krigman
Journal (peer reviewed)

Tax incentives for employer-sponsored insurance and other medical spending cost about $200 billion annually and have pervasive effects on coverage and costs. This paper surveys a range of proposals to reform health care, either by adding new tax incentives or by limiting or replacing the...

May 16, 2008
Jason Furman
Journal (peer reviewed)

The key to well-designed stimulus is to ensure that it is timely, temporary and targeted the "three T" principles enunciated by economists as diverse as Harvard Professors Lawrence Summers and Martin Feldstein, Federal Reserve Chairman Ben Bernanke and Congressional Budget Office Director Peter...

January 24, 2008
Jason Furman
Journal (peer reviewed)

High net worth investors can reduce the cost of an investment in 29 states by claiming an "angel investor" tax credit. In most states, the credit is worth more than 25 percent of the investments and can be transferred to another taxpayer if it exceeds the investor's liability. States hope the...

November 26, 2014
Norton Francis