What you need to know: Tax reform

Shutterstock

Tax reform may be on the back burner this summer, but that's about to change. This fall, the US will hit the debt ceiling (yet again). Tax reform will be a key component in the resulting search for a "grand bargain" between Republicans and Democrats.

To help prepare you for this debate, below is a selection of AEI's best work on tax reform. These pieces show how the US can embark on policies to correct our fiscal path while encouraging economic growth.

If you have questions about what you read, please reach out to Abby McCloskey at [email protected] or to any of the scholars directly.


Corporate and business taxes


Individual taxes

Tax rates and progressivity

Understanding tax fairness (and why the Buffett Rule is a distraction), Alex Brill
'Buffett Rule' not a serious response to budgetary problems, Alan D. Viard
Let’s raise taxes on the middle class, Sita Nataraj Slavov
Tax progressivity: It's not just the burden of the rich, Aspen Gorry and Sita Nataraj Slavov
The penalties of our tax code, Sita Nataraj Slavov
Should the top marginal income tax rate be 73 percent?, Aparna Mathur, Michael R. Strain, and Sita Nataraj Slavov
Tax treatment of the family, Aspen Gorry and Sita Nataraj Slavov
Marginal and average tax rates in optimal tax policy, Aspen Gorry and Sita Nataraj Slavov
The high-income rate reductions, Alan D. Viard

Deductions and credits

Passing tax reform: The devil is in the deductions, Alan D. Viard
All tax increases are not created equal, Andrew G. Biggs
The benefits and limitations of income tax reform, Alan D. Viard and Alex Brill
Replacing the home mortgage interest deduction, Alan D. Viard
Overhauling the tax code: The devil is in the transition, Alex Brill
The capital gains preference: Imperfect, but useful, Alan D. Viard
The tax hike on carried interest, Alan D. Viard and Kevin A. Hassett
Statutory and effective tax rates: Part 1, Alan D. Viard
Statutory and effective tax rates: Part 2, Alan D. Viard

Other taxes

Health care taxes

Tax hikes you may have forgotten about, Alex Brill
Here’s a new tax on savings you didn’t know about, Alan D. Viard
The other tax increase on saving, Alan D. Viard
How to repeal and replace: From a tax to tax credits, Michael R. Strain
If you don’t buy insurance, will you really pay the tax? Michael R. Strain and Joseph Antos
The Obamatax ensures extraordinarily expensive Obamacare, Michael R. Strain

Social Security taxes

Don’t raise or eliminate the cap, Andrew G. Biggs
Don’t raise Social Security taxes: but if necessary, here’s how, Andrew G. Biggs

Alternative taxes

The X Tax: The progressive consumption tax America needs, Robert Carroll, Alan D. Viard, and Scott Ganz
Distributional effects of a carbon tax in broader US fiscal reform, Aparna Mathur and Adele Morris
Value added tax: Basic concept and unresolved issues, Robert Carroll and Alan D. Viard


Connect with AEI's tax experts:
Andrew G. Biggs: [email protected]
Alex Brill
: [email protected]
Kevin A. Hassett: [email protected]
Aparna Mathur: [email protected]
Sita Nataraj Slavov
: [email protected]
Michael R. Strain
: [email protected]
Alan D. Viard
: [email protected]


Also Visit
AEIdeas Blog The American Magazine
About the Author

 

Abby
McCloskey

What's new on AEI

Love people, not pleasure
image Oval Office lacks resolve on Ukraine
image Middle East Morass: A public opinion rundown of Iraq, Iran, and more
image Verizon's Inspire Her Mind ad and the facts they didn't tell you
AEI on Facebook
Events Calendar
  • 21
    MON
  • 22
    TUE
  • 23
    WED
  • 24
    THU
  • 25
    FRI
Monday, July 21, 2014 | 9:15 a.m. – 11:30 a.m.
Closing the gaps in health outcomes: Alternative paths forward

Please join us for a broader exploration of targeted interventions that provide real promise for reducing health disparities, limiting or delaying the onset of chronic health conditions, and improving the performance of the US health care system.

Monday, July 21, 2014 | 4:00 p.m. – 5:30 p.m.
Comprehending comprehensive universities

Join us for a panel discussion that seeks to comprehend the comprehensives and to determine the role these schools play in the nation’s college completion agenda.

Tuesday, July 22, 2014 | 8:50 a.m. – 12:00 p.m.
Who governs the Internet? A conversation on securing the multistakeholder process

Please join AEI’s Center for Internet, Communications, and Technology Policy for a conference to address key steps we can take, as members of the global community, to maintain a free Internet.

Event Registration is Closed
Thursday, July 24, 2014 | 9:00 a.m. – 10:00 a.m.
Expanding opportunity in America: A conversation with House Budget Committee Chairman Paul Ryan

Please join us as House Budget Committee Chairman Paul Ryan (R-WI) unveils a new set of policy reforms aimed at reducing poverty and increasing upward mobility throughout America.

Thursday, July 24, 2014 | 6:00 p.m. – 7:15 p.m.
Is it time to end the Export-Import Bank?

We welcome you to join us at AEI as POLITICO’s Ben White moderates a lively debate between Tim Carney, one of the bank’s fiercest critics, and Tony Fratto, one of the agency’s staunchest defenders.

No events scheduled this day.
No events scheduled this day.
No events scheduled this day.
No events scheduled this day.
No events scheduled this day.