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Options for Reforming the Taxation of U.S. Multinationals
The Biden administration’s international tax proposals would impose a 7.7 percent surtax on the foreign profits of U.S. multinationals, resulting in a net increase in profit shifting out of the U.S.
60 min read
Senator Warren’s Corporate Book Tax Is Wrong Way to Fund New Spending
The arguments for a new surtax on corporate book income misconstrues why there are differences between a corporation’s taxable income and book income.
5 min read
Will FDII Stay or Will it Go?
While the Biden administration has certainly proposed to remove FDII, it is not clear that Congress is on board with that approach.
5 min read
Striking Right Balance for Cryptocurrency Reporting Requirements in Bipartisan Infrastructure Package
While it makes sense to ensure cryptocurrency transactions are treated similarly to other financial assets, the nature of these requirements as written are potentially unworkable.
3 min read
Congressional Budget Office Shows 2017 Tax Law Reduced Tax Rates Across the Board in 2018
CBO data shows that the TCJA reduced federal tax rates for households across every income level while increasing the share of tax paid by the top 1 percent.
4 min read
Three Reasons Why Full Cost Recovery Is Right Even if Assets Increase in Value
The ideal treatment is to match the tax code to a firm’s cash flow—allow immediate deductions for all expenses, including all forms of investment, while taxing the resulting returns from the investments.
4 min read
Return-Free Filing: A Better Fit for a Better Tax Code
Return-free filing could reduce compliance costs for many taxpayers, but would only be as good as the system it is administrating.
4 min read