Tax Policy Center


Rosanne Altshuler

Professor of Economics, Rutgers University

Social Media

Research report

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-...

January 21, 2015
Rosanne AltshulerStephen ShayEric Toder
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

TPC affiliate and former director, Rosanne Altshuler's testimony before the Senate Committee on the Budget on reforming the tax code.

February 2, 2011
Rosanne Altshuler
Research report

Corporate level income taxes encourage the outflow of capital and the shifting of reported profits to other jurisdictions. The outflow of capital shifts some of the burden of the tax from owners of capital to workers. In contrast, individual level taxes on corporate income lower the after-tax...

May 19, 2010
Rosanne AltshulerBenjamin H. HarrisEric Toder

April is here, which means it's almost time to pony up and render unto Caesar. We've gathered our receipts and other documents, and dragged ourselves to the strip-mall tax preparer or fired up do-it-yourself software to determine how big our refund is -- or how much we owe Uncle Sam. No one...

April 5, 2010
Rosanne AltshulerRoberton C. Williams
Research report

The Tax Policy Center has examined the key tax proposals in President Obama's 2011 budget. Separate discussions below describe each of the proposals including current law, proposed changes, and, when appropriate, the distributional effects. The budget as presented by the president lacks complete...

February 19, 2010
Rosanne AltshulerDan HalperinBenjamin H. HarrisJoseph RosenbergEric ToderRoberton C. Williams
Research report

In August 2009, the Congressional Budget Office (CBO, 2009) projected that the federal budget deficit would total $7.1 trillion over the 2010-2019 decade-under current law. That outcome would require the 2001 and 2003 tax cuts to sunset as scheduled in 2011 and Congress to stop "patching" the...

January 29, 2010
Rosanne AltshulerKatherine LimRoberton C. Williams
Research report

Suppose that a taxpayer earns an additional dollar of
income. How much tax would she owe on that dollar? A
natural way to answer this question would be to look up
the taxpayers statutory tax rate - the tax rate corresponding
to her tax bracket and filing status.

October 21, 2009
Rosanne AltshulerJacob Goldin

Rosanne Altshuler, codirector of the Urban-Brookings Tax Policy Center, answers five questions about tax reform and her experience as chief economist on President Bush's 2005 tax reform panel. The panel's report, Altshuler said, should serve as a blueprint for President Obama's tax reform...

May 18, 2009
Rosanne Altshuler

From TaxVox