Interest Deductibility – Issues and Reforms
Interest deductibility creates holes in the tax base, distorts corporate investment strategies, and contributes to a potentially dangerous macroeconomic environment of overleveraging.
17 min read
Expert
Alan Cole
Senior Economist
Alan Cole is a Senior Economist with Tax Foundation’s Center for Federal Tax Policy. His areas of focus include business taxes, cross-border taxes, and macroeconomics.
In addition to work at Tax Foundation, Alan Cole has served on the Joint Economic Committee and with The Conference Board, and published on a variety of economic topics. Alan has a bachelor’s degree in economics from Yale University and an MBA majoring in finance and public policy from the Wharton School. Alan lives in Washington, D.C., with his wife and daughter.
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