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Tax Policy Center

Research & Commentary

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
Testimony
Business Taxes

Integrating the Corporate and Individual Tax Systems: The Dividends Paid Deduction Considered

This testimony describes how taxes on corporate earnings have dropped because of corporate moves to avoid taxes and because of shareholder shifts from taxable to nontaxable accounts. Secondly, the testimony describes how a lower estimate of the taxable share of US stock complicates attempts to...

May 17, 2016
Steven M. Rosenthal
Journal Article
Business Taxes

The Dwindling Taxable Share Of U.S. Corporate Stock

In this report, Rosenthal and Austin demonstrate that the share of U.S. stocks held by taxable accounts has declined sharply over the last 50 years, and they urge lawmakers to carefully consider this shareholder base erosion when determining how best to tax corporate earnings.

May 16, 2016
Steven M. RosenthalLydia Austin
Testimony
Campaigns, Proposals, and Reforms

Approaches to Business Tax Reform

Institute fellow Eric Toder testified before the US Senate Committee on Finance during a hearing entitled “Navigating Business Tax Reform.” In his testimony, Toder presented his research on the state of the corporate income tax and a review of current legislative proposals. He outlines two...

April 26, 2016
Eric Toder
Research report
Individual Taxes

Effects of a Federal Value-Added Tax on State and Local Budgets

A longstanding concern of state and local governments is that a federal value-added tax (VAT) could shrink sales tax bases. But a federal VAT could have even bigger effects on other revenues and spending through changes in incomes, relative prices, and asset values. To illustrate the range of...

April 21, 2016
James R. NunnsEric Toder
Research report
Business Taxes

Value-Added Taxes and Small Business

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
Business Taxes

Entrepreneurship and Small Business Under a Value-Added Tax

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
Journal Article
Business Taxes

Financial Transaction Taxes in Theory and Practice

We explore issues related to a financial transaction tax (FTT) in the United States. We trace the history and current practice of the tax in the United States and other countries, review evidence of its impact on financial markets, and explore the key design issues any such tax must address. We...

February 26, 2016
Leonard E. BurmanWilliam G. GaleSarah GaultBryan KimJames R. NunnsSteven M. Rosenthal

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