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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...
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...
President Trump’s Ever-Evolving Views on International Taxes
April 13, 2017
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...
What Markets Tell Us About The Prospects For a BAT
February 27, 2017
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...
In Praise of the Debate Over The Border Adjustable Tax
February 23, 2017
In Praise Of The Debate Over The Border Adjustable Tax With all the talk of fake news and alternative facts, it mostly has been a...
The Border Adjustable Tax Can’t Shrink The Trade Deficit and Produce Trillions In New Revenue
February 21, 2017
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...
Border Adjusted Taxes And A 'Big Border Tax' Are Not The Same. Here Are Four Reasons Why
January 26, 2017
For weeks, congressional Republicans, Donald Trump, and various factions of Corporate America have been engaged in an intense battle over how to tax imports into...
Border Adjustability Is Already Fueling Tax Reform Controversy
December 8, 2016
Notwithstanding all the happy talk about Congress passing a tax reform bill in 100 days next year, any effort to rework the revenue code will...
The Questions Trump’s Tariff Tweets Failed To Answer
December 6, 2016
Trying to parse President-elect Donald Trump’s Sunday threats against US manufacturers that move production overseas is not easy. One thing is sure: His tweet storm...
Taxing Multinationals Can’t Pay for Both Roads and Tax Rate Reductions
November 17, 2016
Aides to president-elect Donald Trump as well as key lawmakers are promoting a three-way deal that would include business tax reform, a tax break for...
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