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Tax Policy Center

Research & Commentary

Research report
Individual Taxes

Taxing Entrepreneurial Income

This paper applies the Schumpeterian view of entrepreneurship to estimate the tax rate on entrepreneurial income under alternative assumptions about the pattern of returns from innovations, the tax rules applied to different types of income (wages, interest, capital gains, dividends, corporate...

January 2, 2017
Eric Toder
Research report
Business Taxes

The Pros and Cons of Taxing Sweetened Beverages Based on Sugar Content

Governments are starting to use taxes to discourage consumption of sugary drinks. Those taxes typically scale with drink volume. But sugar content varies widely. This report analyses the potential benefits and costs of scaling these taxes to sugar content. Taxes based on sugar content reduce...

December 12, 2016
Norton FrancisDonald MarronKim S. Rueben
Journal Article
Campaigns, Proposals, and Reforms

Protecting Trump's $916 Million of NOLs

In this article, Rosenthal argues that Republican presidential nominee Donald Trump aggressively stretched the law to avoid hundreds of millions of dollars of discharge of indebtedness income.

This article was originally published by TaxNotes.

November 7, 2016
Steven M. Rosenthal
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
Research report
Business Taxes

Goldilocks Meets Private Equity: Taxing Carried Interest Just Right

Controversy rages about how to tax carried interest. One view sees carry as compensation that should be taxed like other labor income. Another sees carry as a reward for financial risk-taking that should be taxed like capital income. A third sees carry as creating a costly tax arbitrage. In this...

October 6, 2016
Donald Marron
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
Research report
Federal Budget and Economy

11 Essential Questions for Designing a Policy to Price Carbon

Economists widely advocate establishing a price on carbon as a central means of reducing greenhouse gas emissions and the risks of global climatic disruption and ocean acidification. To be sure, a price on carbon is necessarily one part of a broader climate policy portfolio that includes...

July 8, 2016
Adele C. Morris
Research report
Individual Taxes

A Federal Consumption Tax as Replacement for the Employer Payroll Tax

Introducing a federal consumption tax as a replacement for the employer payroll tax would achieve the intended policy goals of prior consumption tax proposals while overcoming their policy shortcomings. The base and design of the consumption and employer payroll taxes are closely related,...

July 6, 2016
James R. NunnsJoseph Rosenberg
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

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