Rosanne Altshuler

Do Obama’s Corporate Tax Proposals Add Up?

The tax proposals in President Obama’s 2016 budget combine two interesting ideas for international reform with his often-stated--but still vague-- goal of a broad-based corporate tax overhaul. First, the framework: Obama has once again proposed cutting the corporate tax rate to 28 percent from the

February 4, 2015Howard Gleckman

Individual Taxes: TaxVox

A Look at the Territorial Tax Systems in Four Countries Finds No Magic Bullets

It is an article of faith among many tax reformers that the U.S. should shift from a worldwide tax system to a territorial regime in which U.S.-based multinational corporations pay U.S. tax only on their domestic income. Such a step would reduce or eliminate tax on the dividends these firms receive

January 22, 2015Howard Gleckman

Individual Taxes: TaxVox

Baucus Proposes International Tax Reform But Future Action Remains Uncertain

In an effort to jumpstart moribund tax reform efforts, Senate Finance Committee Chairman Max Baucus (D-MT) is suggesting major changes in the way U.S.-based multinational...

November 19, 2013Howard Gleckman

Individual Taxes: TaxVox

A New Way to Address the International Tax Mess

There may be no more vexing challenge in the Revenue Code than the taxation of foreign transactions of multinational companies. Most everyone agrees that the...

May 2, 2013Howard Gleckman

Individual Taxes: TaxVox

The Simpsons for Tax Wonks: The NTA Honors Joel Slemrod

Congratulations to University of Michigan tax economist Joel Slemrod for winning the National Tax Association’s Daniel M. Holland Medal for outstanding contributions to the study...

November 20, 2012Howard Gleckman