This week, the Treasury Department finalized the last set of Obama-era regulations intended to curb tax-motivated corporate inversions. An inversion arises when a U.S. corporation...
Are President Trump’s tariffs a less effective and more ad hoc version of the border adjustment tax (BAT) that briefly surfaced, then died, during last...
Record stock buybacks—driven in part by the corporate tax changes in the Tax Cuts and Jobs Act (TCJA)—have sparked a media and political furor. Unfortunately,...
In a blog post introducing a recent article I wrote for AEI’s Economic Perspectives, AEI’s Stan Veuger describes this approach as replacing “subdued worldwide corporate...
In an interview yesterday with Maria Bartiromo of Fox Business, President Trump suggested he’d propose a “reciprocal tax” on foreign imports. It is not clear...
The House Republicans’ proposal for a border-adjustable tax (BAT)—a levy that would apply to imports but not exports—is causing a lot of consternation among retailers...
Lawmakers who back a border adjustable tax make two fundamental arguments: The new levy will raise massive amounts of revenue to help pay for business...
