Eric Toder of the Urban Institute lays out the various options for taxing corporate income. In short: all options are imperfect.
Recent legislation enacted by the House and Senate would move the United States toward a territorial system for taxing US multinational corporations.
Policymakers must change the tax treatment of job-based insurance, reform Medicare, and adjust health savings account rules.
Housing vouchers and other major low-income housing programs should be phased out and replaced with a more efficient housing safety net.
This paper explores the existing reach of government programs that provide cash income to poor families with children and how it has changed over time.
This paper explains the prediction that the dollar will rise significantly in reaction to border adjustment and reviews criticisms of this prediction.
This paper outlines eight policies that are likely to lead to greater equality through an increased reliance on the market.
The main objective of the Affordable Care Act was to increase enrollment in health insurance among those who were previously uninsured, but official estimates from the Census Bureau have consistently overstated the number of people who are uninsured.
Earlier this year, Speaker of the House Paul Ryan and House Ways and Means Committee Chairman Kevin Brady released a tax reform framework titled, “A Better Way: A Pro-Growth Tax Plan for All Americans.” The new plan is a clear departure from the budget-busting proposals advanced by Republican presidential candidates over the past year and reflects a coherent approach to lowering statutory tax rates; maintaining a progressive income tax; and dramatically reducing the marginal tax rate on new investment, a reform likely to spur a substantial increase in new investment.