Why Does the US Tax Code Penalize R&D?
Spreading deductions for research investments across five years instead of one is an innovation killer.
Our commentary is featured in top news outlets throughout the US and Europe, including The Wall Street Journal, Bloomberg, CNN, and Le Monde.
All Op-eds
23 Results
What We Know: Reviewing the Academic Literature on Profit Shifting
Lawmakers around the world are considering substantial changes to international tax rules to address tax avoidance. Many changes have already been made in recent years, with early economic evidence indicating that they may not only address tax avoidance but also impact business hiring and investment decisions.
Can GILTI and the GloBE be Harmonized in a Biden Administration?
While there are several parts of the policy that are subject to further discussion and agreement, GloBE is expected to be different from GILTI in several ways.