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Thursday November 26, 2009

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Save to My PortfolioThe Scouting Report: Tax Reform

Wednesday, April 15, 2009
12:30 PM to 1:30 PM
Washington, DC

Igor VorobyovOn tax day in the United States, Leonard Burman, director of the Urban-Brookings Tax Policy Center, took questions about what the Obama administration should do to create a fair and equitable tax system during an online web chat moderated by Politico Senior Editor Fred Barbash. Read More

RESEARCH AND COMMENTARY

Save to My PortfolioThe Concept of Neutrality in Tax Policy

Jason Furman, April 15, 2008, U.S. Senate Committee on Finance

The Concept of Neutrality in Tax PolicyTestifying 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

Save to My PortfolioCorporate Taxes, in Need of Reform

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

Save to My PortfolioRehabilitating the Business Income Tax

Edward D. Kleinbard, June 01, 2007, Hamilton Project Discussion Paper, The Brookings Institution

This paper introduces the Business Enterprise Income Tax (BEIT), a comprehensive and detailed proposal for reforming business income taxation. Current law fails to tax all business income consistently and comprehensively. It distorts economic behavior and diverts managerial effort toward tax avoidance. Read More

RESEARCH AND COMMENTARY

Save to My PortfolioReforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment

Kimberly A. Clausing and Reuven S. Avi-Yonah, June 01, 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

Save to My PortfolioCongress Morphs an 'Itty-Bitty' Tax Cut Into a Budget Buster

Leonard E. Burman and Peter R. Orszag, May 20, 2003, Los Angeles Times

Opinion by Leonard E. Burman and Peter R. Orszag (5/20/2003) Read More

RESEARCH AND COMMENTARY

Save to My PortfolioThe Tax Treatment of Foreign Income: Issues and Options

William G. Gale, May 09, 2002, House Committee on Ways and Means, Subcommittee on Select Revenue Measures

Testimony by William G. Gale, Senior Fellow, the Brookings Institution, before the House Committee on Ways and Means, Subcommittee on Select Revenue Measures, May 9, 2002 Read More

BOOK

Save to My PortfolioSports, Jobs, and Taxes: The Economic Impact of Sports Teams and Stadiums

Andrew Zimbalist and Roger G. Noll, October 21, 1997

This book assesses the case for government subsidies for sports teams by examining the economic impact of new stadiums and the presence of a sports franchise on the local economy. Read More

RESEARCH AND COMMENTARY

Save to My PortfolioBusiness Taxes and the Flat Tax

William G. Gale, March 07, 1996, Investor's Business Daily

Opinion by William Gale, Senior Fellow, The Brookings Institution Read More

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