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Issue Briefs

OCT 19, 2017

Tax Reform and Equitable Growth

By: Equitable Growth

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Policy

Abstract

As members of Congress consider tax reform, their focus should be the living standards of American families, particularly middle-class families and families striving to reach the middle class. This page collects recent research, analysis, and commentary from Equitable Growth that can help policymakers understand the consequences for American families of potential changes in tax law and inform their choices about the substance of tax reform.
 

Issue Briefs

If U.S. tax reform delivers equitable growth, a distribution table will show it (opens in a new tab)
Greg Leiserson

What is the federal business-level tax on capital in the United States? (opens in a new tab)
Greg Leiserson

 

Columns

The ‘Unified Framework’ is a proposal for two new wasteful tax expenditures
Greg Leiserson

False promises about corporate taxes and American workers
Kimberly A. Clausing

In defense of the statutory U.S. corporate tax rate
Greg Leiserson

It’s no surprise that the Kansas tax cut experiment failed to create jobs
Greg Leiserson

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A premature promise on tax rates could threaten tax reform
Greg Leiserson

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Reports

Strengthening the indispensable U.S. corporate tax
Kimberly A. Clausing

Taxing Capital: Paths to a fairer and broader U.S. tax system
David Kamin

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Profit shifting and U.S. corporate tax policy reform
Kimberly A. Clausing

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Testimony

Testimony before the House Committee on Ways and Means Tax Reform Forum
Heather Boushey

 

Value Added

Expanding the Earned Income Tax Credit is worth exploring in the U.S. tax reform debate
Nisha Chikhale

How would homebuyers respond to a less generous U.S. mortgage interest deduction?
Nisha Chikhale

Preferential pass-through tax rates and the declining share of labor income in the United States
Nisha Chikhale

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Home is where the government subsidy is
Nick Bunker

How corporate profit-shifting distorts the measurement of U.S. productivity
Nick Bunker

What’s going to reduce U.S. corporate savings?
Nick Bunker

The U.S. corporate income tax in a time of high profits
Nick Bunker

Is an even larger pass-through business tax loophole destined to become part of the U.S. tax code?
Kavya Vaghul

 

Working Papers

Do Americans want to tax capital? Evidence from online surveys
Raymond Fisman, Keith Gladston, Ilyana Kuziemko, Suresh Naidu

Tax cuts for whom? Heterogeneous effects of income tax changes on growth and employment
Owen Zidar

Problems with destination-based corporate taxes and the Ryan blueprint
Reuven S. Avi-Yonah & Kimberly A. Clausing

Taxing the rich more: Preliminary evidence from the 2013 tax increase
Emmanuel Saez

The rise of inequality, partisan politics, and changes to federal tax progressivity (opens in a new tab)
Christopher Faricy

The effect of profit shifting on the corporate tax base in the U.S. and beyond (opens in a new tab)
Kimberly A. Clausing

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Issue areas

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