Tax Policy Center

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Alan Viard

Resident Scholar, American Enterprise Institute
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Journal Article
Business Taxes

We Need to Raise Taxes for Shareholders and Cut them for Companies

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 ToderAlan Viard
Journal Article
Federal Budget and Economy

Replacing Corporate Revenues with a Mark-to-Market Tax on Shareholder Income

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...

September 1, 2016
Eric ToderAlan Viard
Commentary
Business Taxes

U.S. News & World Report Op-ed: “A Way Forward on Corporate Tax Reform”

Eric Toder and Alan Viard describe the need for corporate tax reform in this U.S. News & World Report opinion editorial.

August 2, 2016
Eric ToderAlan Viard
Brief
Business Taxes

Is Corporation Integration A Good Idea?

In this installment of the Star Forum, experts weigh in on the following question: Senate Finance Committee Chair Orrin G.
Hatch, R-Utah, has announced that he is drafting a proposal in favor of corporate integration. Do you think that corporate integration is a good idea? What factors...

June 20, 2016
Eric ToderAlan Viard
Research report
Business Taxes

A Proposal to Reform the Taxation of Corporate Income

This report updates and revises the authors’ 2014 proposal to replace the corporate income tax with taxation at ordinary income rates of dividends and net accrued capital gains of American shareholders. The new proposal retains a 15 percent corporate income tax, gives taxable shareholders a...

June 17, 2016
Eric ToderAlan Viard
Brief
Business Taxes

Corporate Tax is Broken and Needs Major Surgery

In a contribution to the Wall Street Journals 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...

August 6, 2014
Eric ToderAlan Viard
Research report
Business Taxes

Major Surgery Needed: A Call for Structural Reform of the US Corporate Income Tax

A corporate income tax can play a useful role by preventing shareholders from deferring tax on retained corporate profits. The current U.S. corporate income tax is deeply flawed, however, because it relies on definitions of corporate residence and income sourcing that corporations can easily...

April 3, 2014
Eric ToderAlan Viard