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.
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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.
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.
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.
Viard explains that PPL Corp. v. Commissioner highlights the lack of a sound policy reason for the foreign tax credit’s favorable treatment of foreign income taxes relative to other foreign taxes and nontax costs of earning foreign income.
This article discusses the role of both average and marginal tax rates throughout the income distribution. Our analysis relies on optimal tax theory, which allows us to study the trade-off between two of the main goals of policymakers: progressivity and economic efficiency.
Under the 2010 healthcare reform law, a 3.8 percent tax on interest, dividends, capital gains, and passive business income received by high-income households took effect on January 1. Congress named this tax the unearned income medicare contribution (UIMC), although it is widely referred to as the net investment income tax, a considerably more accurate name.
The macroeconomic consequences of the nation's debt have received significant study. Less attention has been paid to the debt's distributional impact. This article develops a measure of the burden of debt service across income groups and uses it to assess the distributional impact of current debt and projected debt accumulations.