Tag Archives: Tax Reform

A Modern Corporate Tax

Here’s a proposal for a modern corporate tax from Alan Auerbach: This paper proposes two reforms to the U.S. corporate tax system: first, an immediate deduction for all investments that would replace the current system of depreciation allowances, and second, … Continue reading

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The Top 1 Percent in International and Historical Perspective

From Facundo Alvaredo, Anthony B. Atkinson, Thomas Piketty, and Emmanuel Saez: The top 1 percent income share has more than doubled in the United States over the last thirty years, drawing much public attention in recent years. While other English speaking … Continue reading

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Apple, Avoidance, and Corporate Tax Incidence

In all the discussion over Apple today, remember that if labor bears the corporate tax, then companies avoiding it may actually end up helping workers. In other words, if workers end up picking up the tab (because capital is mobile/companies … Continue reading

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The Congress-Does-Nothing Deficit Reduction Plan

This David Kamin article on future tax revenues and bracket creep is worth reading. Here are a couple highlights: Because of some long-standing elements of our system as well as clever provisions in the Affordable Care Act, taxes will actually … Continue reading

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Today’s Links: Tax Policy & Inequality and the Absence of Deflation

Partisan Tax Policy and Income Inequality in the U.S., 1979-2007 HT: Bruce Bartlett Why Don’t we have deflation?

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The Types of Things that Congress Should be Considering

From the Hamilton Project (and recently highlighted by Dylan Matthews): An Enduring Social Safety Net Transitioning to Bundled Payments in Medicare Reforming Federal Support for Risky Development Restructuring Cost Sharing and Supplemental Insurance for Medicare An Evidence-Based Path to Disability Insurance … Continue reading

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Do Dividend Tax Cuts Increase Investment and Hiring?

Abstract: Policymakers frequently propose to use capital tax reform to stimulate investment and increase labor earnings. This paper tests for such real impacts of the 2003 dividend tax cut – one of the largest reforms ever to a U.S. capital … Continue reading

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White House’s 30 Second Case for the American Taxpayer Relief Act

Brian Deese makes the case for the 2012 Revenue Deal

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Broad-Based Tax Increases Are Rare

Zach Goldfarb has a story today that points out how rare broad-based tax increases are. I posted earlier about the history of individual income tax changes at the federal level – here is a similar chart that I made that includes payroll … Continue reading

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Mankiw on Middle Class Taxes

Greg Mankiw: Even if President Obama wins all the tax increases on the rich that he is asking for, the long-term fiscal picture will still look grim. Perhaps we can stabilize the situation for a few years just by taxing … Continue reading

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