Issue: Taxes

The progressive tax system, and the nation's fiscal system more broadly, have historically played an important role in expanding opportunities for all Americans while reducing inequality. But the same dynamic forces of technological change, financial innovation, and globalization that have contributed to rising income inequality also present new challenges for progressive taxation.

Events

• Reforming Taxation in the Global Age. A two-part forum and release of a new set of policy proposals that address the challenges of reforming the U.S. tax system. June 12, 2007.

New Approaches to Policy: Hamilton Project Strategy Paper

There is broad agreement about many of the shortcomings of our current tax system, but little consensus about the solution. To make progress, lawmakers will, at a minimum, have to come together in good faith and agree on a broad approach. In an effort to define a common approach, this strategy paper offers six broad principles that reflect the new challenges facing our tax system in the twenty-first century.

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Tax Policy Discussion Papers

All Hamilton Research and Commentary

• Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment
  by Reven Avi-Yonah and Kimberly Clausing
  
  
• Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax
  by Lily Batchelder
  
  
• Rehabilitating the Business Income Tax
  by Ed Kleinbard
  
  
• The Simple Return: Reducing America's Tax Burden Through Return-Free Filing
  by Austan Goolsbee
  
  
• Employment-Based Tax Credits for Low-Skilled Workers
  by John Karl Scholz
  
  
• Improving Opportunities and Incentives for Saving by Middle- and Low-Income Households
  by Jonathan Gruber, Peter R. Orszag and William G. Gale
  
  
• Stabilizing State and Local Budgets: A Proposal for Tax Base Insurance
  by Akash Deep and Robert Lawrence
  
  
• If, When, How: A Primer on Fiscal Stimulus
  by Douglas Elmendorf and Jason Furman
  
  

All Hamilton Research and Commentary

Contact the Hamilton Project

Tel (202) 797-4360 | Fax (202) 797-2478 | info@hamiltonproject.org

For press inquiries, please contact DJ Nordquist at djnordquist@brookings.edu.