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Tax Reform: Archives

Why We Need A Minimum Tax on U.S. Corporations’ Foreign Profits

article icon Issue Brief A corporate minimum tax would directly combat profit shifting and lessen the tax code’s bias toward foreign investment, writes Seth Hanlon.

By Seth Hanlon | Friday, February 10, 2012

An Unfair Value for Taxpayers

article icon Issue Brief John Griffith on the unfair "fair value" budget reporting proposed for use in federal credit programs.

By John Griffith | Thursday, February 9, 2012

The State of Our Tax Code Is Weak

Seth Hanlon argues for trimming wasteful tax expenditures as Congress heads into the 2012 legislative session.

By Seth Hanlon | Friday, January 20, 2012

A Small Change to the Saver’s Credit Can Go a Long Way

article icon Issue Brief Converting the existing saver's tax credit into a refundable credit could help low- and moderate-income families build household wealth, write Camille Busette and Jordan Eizenga.

By Camille M. Busette and Jordan Eizenga | Tuesday, January 10, 2012

The Corporate R&D Tax Credit and U.S. Innovation and Competitiveness

book_alt2 icon Report Laura Tyson and Greg Linden examine the role of the R&D tax credit in federal government support for research and development.

By Laura Tyson and Greg Linden | Friday, January 6, 2012

Republicans Won’t Compromise on Taxes: A Timeline

Sarah Ayres and Michael Linden highlight key moments of Republican obstructionism in the deficit negotiation.

By Sarah Ayres and Michael Linden | Monday, November 21, 2011

Could Tax Reform Boost Business Investment and Job Creation?

Seth Hanlon testifies before the Joint Economic Committee on why he believes that fundamental tax reform is an an important priority for long-term growth but one that should not distract Congress from the need for immediate job creation.

By Seth Hanlon | Thursday, November 17, 2011

The Mirage of ‘Figure-It-Out-Later’ Tax Reform

Michael Linden and Michael Ettlinger explain why the “Gang of Six” approach to tax reform— setting out some parameters but putting the hard decisions off for later—is the wrong way to go.

By Michael Linden and Michael Ettlinger | Wednesday, November 2, 2011

Six Principles for Tax Expenditure Reform

article icon Issue Brief Fixing the excessive and expensive system of tax breaks, credits, and loopholes is key to any deficit reduction plan. Seth Hanlon suggests six principles to guide Congress’s work in this area.

By Seth Hanlon | Thursday, October 20, 2011

Small-Business Owners Are Not Millionaires

Sarah Ayres debunks the conservative nonsense about legions of millionaire small-business owners based on an Office of Tax Analysis report.

By Sarah Ayres | Thursday, October 20, 2011

The Three Things You Need to Know About Millionaire Tax Rates

Sarah Ayres shows how many millionaires are paying less in taxes than millions of Americans.

By Sarah Ayres | Friday, October 14, 2011

Issue Pulse: Support for the Buffett Rule

The rich as well as Ronald Reagan back a rule to ensure tax fairness.

Tuesday, October 11, 2011

Ronald Reagan, Father of the ‘Buffett Rule’

Seth Hanlon and Michael Linden show that President Obama’s “Buffett Rule” is hardly class warfare, as critics charge. It’s merely a plea for tax fairness that so strikingly echoes ones Ronald Reagan made 25 years ago, it might be called the “Reagan Rule.”

By Seth Hanlon and Michael Linden | Monday, October 3, 2011

Obama Deficit Plan Lighter on Taxes than Bipartisan Plans

Those attacking the president’s plan for adding $1.5 trillion in revenue over the next 10 years should look at the other deficit reduction plans out there, says Michael Linden.

By Michael Linden | Monday, September 26, 2011

Obama vs. Bush: Who’s the Bigger Tax Cutter?

Michael Linden and Michael Ettlinger compare the two presidents’ records on taxes and find that President Obama’s first-term cuts are bigger than President Bush’s.

By Michael Linden and Michael Ettlinger | Tuesday, September 13, 2011