Tag Archives: Corporate Taxation

The economic effects of territorial taxation, with remarks by Jason Furman

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The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States

From Karel Mertens and Morten Ravn: This paper presents evidence on the aggregate effects of changes in federal tax policy in the United States in the post-WWII sample. Exogenous changes in taxes are identified in a vector autoregressive model by proxying latent … Continue reading

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Capital Income Taxation, Corporate Taxation, Wealth Transfer Taxes and Consumption Tax Reforms

From Alan Auerbach. He concludes: Advances in theory and evidence have provided us with a better sense of the role that capital income taxation might play in a well-designed tax system. Even without a clear result that capital income taxation … Continue reading

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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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