Tax Policy Center

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Benjamin H. Harris

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Research report

In this chapter, we propose a value-added tax (VAT) to contribute to the U.S. fiscal solution. A 5 percent broad-based VAT, paired with subsidies to offset the regressive impacts, could raise about 1 percent of GDP per year. International experience suggests that the VAT can raise substantial...

February 25, 2013
Benjamin H. HarrisWilliam G. Gale
Research report

The American Taxpayer Relief Act (ATRA) made estate tax law permanent following more than a decade of constant change. Following ATRA, the estate tax remains one of the most progressive parts of the tax code. In 2013, estates with gross assets exceeding $20 million will account for nearly three-...

February 24, 2013
Benjamin H. Harris
Research report

Although the recently passed American Taxpayer Relief Act instituted meaningful deficit reduction relative to previous policy, it still left the budget a far distance from any sustainable path. Under a plausible scenario, deficits never fall below 3.4 percent of GDP and rise to 5.4 percent of...

January 29, 2013
C. Eugene SteuerleBenjamin H. HarrisCaleb Quakenbush
Research report

The Auto IRA could improve retirement security for millions of workers while boosting America's saving rate, leading to improved living standards for future generations.

March 6, 2012
Ilana FischerBenjamin H. HarrisRachel M. JohnsonGary Koenig
Commentary

In a contribution to Politico, Bill Gale and Ben Harris discuss a tax holiday on repatriated funds.

July 27, 2011
William G. GaleBenjamin H. Harris
Brief

In a contribution to Politico, Bill Gale and Ben Harris discuss a tax holiday on repatriated funds.

June 27, 2011
William G. GaleBenjamin H. Harris
Research report

Many industrialized countries face significant medium-term fiscal deficits and unsustainable long-term fiscal trajectories. The recent fiscal crises in Greece and other countries are a stark reminder of the costs of ignoring these issues. The looming fiscal shortfalls and borrowing requirements...

June 3, 2011
William G. GaleBenjamin H. Harris
Research report

The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income.Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. This paper...

April 26, 2011
Rosanne AltshulerBenjamin H. HarrisEric Toder
Research report

President Obama's 2012 Budget contains a number of tax provisions that would cut taxes for low- and middle-income households and raise taxes on wealthier taxpayers. This resource guide describes the tax proposals, offers more detailed commentary on key provisions, and links to tables showing the...

March 28, 2011
Benjamin H. HarrisElaine MaagDonald MarronJames R. NunnsJoseph RosenbergKim S. RuebenEric ToderRoberton C. Williams

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