RESEARCH AND COMMENTARY
Jason Furman, April 15, 2008, U.S. Senate Committee on Finance
Testifying before the Senate Finance Committee on Tax Day—April 15, Jason Furman described how policy-makers can make the tax code more efficient by following principles of "tax neutrality" so that individuals' decisions are made on economic merits and not for tax reasons. Read More
RESEARCH AND COMMENTARY
Jason Furman, October 27, 2007, Washingtonpost.com
The system for taxing business is broken; Ways and Means Chairman Charles Rangel is proposing a fix. Senior Fellow Jason Furman argues that the Rangel plan opens an important discussion that others—including the Bush Administration—should join. Read More
RESEARCH AND COMMENTARY
Kimberly A. Clausing and Reuven S. Avi-Yonah, June 2007, Hamilton Project Discussion Paper, The Brookings Institution
The current system of taxing multinational firms relies on separate accounting: firms account for earnings and costs in each location in which they operate. This system generates a large tax incentive to earn income in low-tax countries, and multinational firms respond by earning disproportionate profits in low-tax locations. Read More
RESEARCH AND COMMENTARY
Kimberly A. Clausing and Reuven S. Avi-Yonah, June 2007, Hamilton Project Discussion Paper, The Brookings Institution
RESEARCH AND COMMENTARY
Leonard E. Burman and Peter R. Orszag, 20-May-03, Los Angeles Times
PAST EVENT
Friday, April 25, 2003
Washington, DC
RESEARCH AND COMMENTARY
William G. Gale, 9-May-02, House Committee on Ways and Means, Subcommittee on Select Revenue Measures
BOOK
Andrew Zimbalist and Roger G. Noll, October 21, 1997
RESEARCH AND COMMENTARY
William G. Gale, 7-Mar-96, Investor's Business Daily