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Hilary Gelfond

Research Assistant, Brookings Institution

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Research report

This paper examines the Tax Cuts and Jobs Act (TCJA) of 2017, the largest tax overhaul since 1986. The new tax law makes substantial changes to the rates and bases of both the individual and corporate income taxes, cutting the corporate income tax rate to 21 percent, redesigning international...

June 13, 2018
William G. GaleHilary GelfondAaron KrupkinMark J. MazurEric Toder
Research report

The possibility of introducing a value-added tax (VAT) in the United States has been discussed on a sporadic basis for several decades. In this policy brief, which is based on Gale, Gelfond, and Krupkin (2015), we examine issues related to small business and entrepreneurship under a VAT. We also...

March 1, 2016
William G. GaleHilary GelfondAaron Krupkin
Research report

The possibility of introducing a value-added tax (VAT) in the United States has been discussed on a sporadic basis for several decades. This paper examines issues related to small business and entrepreneurship under a VAT. Section II discusses the basic mechanics of a VAT, including the...

March 1, 2016
William G. GaleHilary GelfondAaron Krupkin

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