Taxes

Effects of a Border-adjusted Corporate Tax

U.S. firms pay the world’s highest corporate tax rate — a federal tax of 39.1 percent combined with an average 4.1 percent state tax on profits from domestic sales, or foreign sales (when and if the p…

Should U.S. Imports Be Taxed to Subsidize Exports?

The tax debate in Congress has shifted away from simply cutting taxes to restructuring the tax system. There is no shortage of reform proposals, but current initiatives in tax and trade policy are no…

The Economic Effects of Repealing the Affordable Care Act

The Congressional Budget Office (CBO) recently analyzed the effect of repealing and replacing the Affordable Care Act on federal revenues and the uninsured. There was much hype about their conclusions…

Tax Reform and the Border-adjusted Tax

The tax reform idea that has received the most attention recently is replacing the corporate income tax with a cash-flow tax on domestic business — and imposing a tax on imports into the United States…

The Intergenerational Effects of the Trump Tax Plan
Would Lifting the Taxable Earnings Cap Make Social Security Solvent?
Who benefits the most from Clinton and Trump’s tax plans?
The Distributional Effects of the Trump Tax Plan