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TaxVox: International taxation

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The voices of Tax Policy Center's researchers and staff

Business Taxes

For Many Households, Trump’s Tariffs Could Wipe Out The Benefits of the TCJA

May 14, 2019 –

A Comprehensive and Accessible Analysis of Trade, Immigration, and International Taxation

February 27, 2019 –
In Open: The Progressive Case for Free Trade, Immigration, and Global Capital , Kimberly Clausing has written a comprehensive and accessible analysis of three of...
Business Taxes

What Is A Tariff And Who Pays It?

September 25, 2018 –
What Is A Tariff And Who Pays It? Earlier this month, President Trump escalated his trade war with China by announcing 10 percent tariffs on...
tariffs soy
Campaigns, Proposals, and Reforms

In A Trade War, The Enemy Is Us

July 23, 2018 –
Walt Kelly ’s comic strip character Pogo said: “We have met the enemy and he is us.” It seems a particularly apt metaphor for the...
Obama anti-inversion rules
Business Taxes

Obama’s Anti-Abuse Rules Slashed Inversions

July 13, 2018 –
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...
Business Taxes

President Trump Opposed the Border Adjustable Tax But Loves Tariffs. Here's Why

July 11, 2018 –
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...
Business Taxes

Are Peruvian Chickens Cash?

June 5, 2018 –
The Tax Cuts and Jobs Act (TCJA) is plagued by a recurrent problem: Many parts of the law tax similar income or assets at different...
Business Taxes

Three Things You Should Know about the Buyback Furor

April 12, 2018 –
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,...

1986 RIP: Different Tax Rates for Different Income Sources

March 16, 2018 –
The 2017 Tax Cuts and Jobs Act (TCJA) was the most far-reaching tax legislation since the Tax Reform Act of 1986 (TRA86). It also put...
Business Taxes

Explaining the TCJA’s International Reforms

February 2, 2018 –
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...
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Brief

The Tax Gap’s Many Shades of Gray (Brief)

  • Tax Professor Daniel Hemel
Daniel Hemel, Janet Holtzblatt, Steven M. Rosenthal
February 22, 2022

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  • Howard Gleckman
    Senior Fellow
  • Mark J. Mazur
  • Kim S. Rueben
    Sol Price Fellow
  • Janet Holtzblatt
    Senior Fellow
  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
  • William G. Gale
    Codirector
  • Leonard E. Burman
    Institute Fellow

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