Special Topic: ?

On the Margin

AEI scholars have contributed to the federal tax news and analysis publication, Tax Notes, through a special column called On the Margin for the last five years. This column has featured some of the most profound and current AEI tax research.

Latest Content

Share Mark as favorite

irs_federal_taxes_shutterstock_500x293

7-second takeaway

Viard describes the realization principle’s flaws and the federal tax system’s incremental movement toward mark-to-market taxation.

Share Mark as favorite

business_executive_corporate_taxes_executive_perks_shutterstock

7-second takeaway

Viard discusses recent assertions that corporations are subsidized when they claim ordinary business expense deductions for payments of performance-based executive compensation. 

Share Mark as favorite

man_fills_out_IRS_1040_tax_form_shutterstock

7-second takeaway

In On the Margin’s sixth annual survey of public opinion on tax issues, Bowman and Marsico discuss attitudes about federal and state tax burdens, return filing, and the priority the public places on tax reform. 

Share Mark as favorite

e-cigarette_smoker_041414

7-second takeaway

E-cigarettes should not be subjected to tobacco taxes at this time, because the current medical evidence does not point to any significant adverse health effects. 

Share Mark as favorite

man_driving_car_shutterstock

7-second takeaway

In addition to environmental externalities such as air pollution, driving imposes other externalities such as congestion and accidents that are not internalized by individual drivers. An increase in driving-related taxes provides a better way to address those externalities than some of the regulations currently used.

Share Mark as favorite

tax_chart_with_paperwork_shutterstock

7-second takeaway

Viard explains that tax increases cause the overall price level to rise if they are accommodated by the Federal Reserve. A tax increase is likely to be accommodated only if it significantly reduces the real wages employers are willing to pay, as would be true for the introduction of a large VAT or retail sales tax.

Share Mark as favorite

international_tax_professionals_shutterstock

7-second takeaway

The OECD’s BEPS initiative is a laudable project, but the OECD’s attempts to revise the existing transfer pricing regime may significantly alter the incentives facing multinational taxpayers and national tax authorities.

Share Mark as favorite

capitol_building_full_shutterstock

7-second takeaway

On the five-year anniversary of the On the Margin column, Viard summarizes and updates the 35 previous articles.

Share Mark as favorite

IRS_protesters

7-second takeaway

On the Margin’s fifth annual survey of public opinion about taxes focuses on opinions about the IRS. The agency has received intense public and congressional attention since the May 10 revelation that the Exempt Organizations office targeted Tea Party and other conservative groups for special scrutiny.

Share Mark as favorite

Members of the House of Representatives and their staffs leave the U.S. Capitol, adjourning after their final vote of the day in Washington April 26, 2013. The House unanimously approved a Senate plan to ease nationwide air-traffic delays caused by automatic federal spending cuts, seeking to calm an irritated traveling public as lawmakers themselves flew out of Washington for a week-long recess.

7-second takeaway

In this article, Strain and Viard outline six realities that will likely shape the policy response to the long-run fiscal imbalance: defense spending, entitlements, revenue, consumption taxation, middle-income earners, and bipartisan agreement. 

Sort By:

Refine Content:

Scholar

Additional Keywords:

Refine Results

or to save searches.

Open
Refine Content