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Tax Policy Center

Research & Commentary

Brief
Business Taxes

How To Stop Corporations From Fleeing U.S. Tax Laws

In a contribution to The Wall Street Journal's MarketWatch, Eric Toder explains why corporations expatriate from the United States and argues that they will continue to do so until Congress addresses the fundamental flaws in the corporate income tax. He then provides some possible solutions to...

July 28, 2014
Eric Toder
Research report
Business Taxes

Review of Conference on What the United States Can Learn From the Experience of Countries with Territorial Tax Systems

On February 28, 2014, the Urban Institute hosted an invitational conference on what policymakers in the United States can learn from the experience of other countries with territorial systems for taxing the income of their multinational corporations. Participants included academic experts,...

June 17, 2014
Eric Toder
Research report
Federal Budget and Economy

Tax Policy Issues in Designing a Carbon Tax

A carbon tax is a promising tool for discouraging the greenhouse gas emissions that cause climate change. In principle, a well-designed tax could reduce the risk of climate change, minimize the cost of emissions reductions, encourage innovation in low-carbon technologies, and raise new public...

May 27, 2014
Donald MarronEric Toder
Testimony
Business Taxes

Tax Issues Facing Small Business

In testimony before the House Small Business Committee, Donald Marron examines how tax policy affects small business. Complying with the tax code places a disproportionate burden on small businesses. On the other hand, small businesses are more likely to underpay their taxes, sometimes...

April 8, 2014
Donald Marron
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
Research report
Business Taxes

Changes in the Organization of Business Activity and Implications for Tax Reform

This paper documents the increased role of pass-through entities and the associated decline in use of the taxable corporate form since the Tax Reform Act of 1986 (TRA86) and discusses implications for the design of tax policy. We show how significant reductions in the corporate tax rate, absent...

February 5, 2014
George A. PleskoEric Toder
Research report
Business Taxes

Corporate Income Tax Reform: Dreaming On

Both political parties are calling for corporate tax reform without agreement on specifics. Proposals to broaden the corporate tax base to pay for lower rates or to eliminate taxes on corporate repatriations while trying to prevent income shifting do not address the main problems of taxing...

January 27, 2014
Eric Toder
Brief
Individual Taxes

Updated Tables for "Using a VAT to Reform the Income Tax"

In "100 Million Unnecessary Returns," Michael Graetz, professor of law at Columbia University, proposed sweeping tax reform that would remove most current taxpayers from the income tax rolls, reform the corporate income tax, significantly reduce the top individual and corporate rates, and adopt...

November 20, 2013
James R. NunnsJoseph Rosenberg
Journal Article
Individual Taxes

Private Equity Is a Business: Sun Capital and Beyond

Private equity has grown exponentially: it now controls and operates a large number of the companies in our economy. But private equity is just that: private. Its operations are confidential and difficult to parse. This article attempts to demystify the business of private equity. It also...

September 24, 2013
Steven M. Rosenthal
Research report
Individual Taxes

Measuring Income for Distributional Analysis

This document describes the income measure the Tax Policy Center (TPC) uses to analyze the distribution of federal taxes. TPC's income measure, which we call "expanded cash income" (ECI), is a broad measure of pre-tax income. We use it both to rank tax units in distribution tables and to...

July 25, 2013
Joseph Rosenberg

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