Resources
From peer-reviewed research to accessible policy briefs, explore the scholarship that’s shaping debates and driving change.
12 Results
The debt-to-wealth ratio: A missing lens on the U.S. government’s fiscal capacity (opens in a new tab)
Reports JUL 30, 2026
Few statistics shape the fiscal debate in the United States as powerfully as the ratio of federal debt-to-Gross Domestic Product. Debt held by the public recently surpassed 100 percent of…
By: Austin Clemens (opens in a new tab), David S. Mitchell (opens in a new tab)
Defining top wealth and income thresholds for U.S. tax policy design and analysis (opens in a new tab)
Reports MAY 27, 2026
Wealth and income inequality are an ongoing area of interest for policymakers. In particular, the rise of the richest of the rich—not just the top 1 percent, but also the…
By: Austin Clemens (opens in a new tab)
Tax avoidance among large, complex partnerships in the United States (opens in a new tab)
Reports FEB 12, 2025
Decades-old conventional wisdom held that businesses organized as partnerships in the United States were mostly small enterprises with a handful of active individuals sharing personal liability for the businesses they…
By: David S. Mitchell (opens in a new tab)
The promise of equitable and pro-growth tax reform (opens in a new tab)
Reports OCT 16, 2024
The impending expiration of large portions of the 2017 Tax Cuts and Jobs Act at the end of 2025 presents federal policymakers with a significant opportunity to reform the federal…
By: Michael Linden (opens in a new tab), David S. Mitchell (opens in a new tab), Shayna Strom (opens in a new tab)
Allowing the 2017 estate tax changes to expire will reduce U.S. inequality and promote economic growth and opportunity (opens in a new tab)
Reports OCT 9, 2024
The 2017 Tax Cuts and Jobs Act made deep cuts to the personal income, estate, and corporate income taxes that were costly and heavily skewed toward the very wealthy. The…
By: Jean Ross (opens in a new tab)
A review of federal lending to small business owners of color during the COVID-19 pandemic (opens in a new tab)
Reports DEC 13, 2022
The COVID-19 pandemic that began in early 2020 hammered small businesses across the globe. The number of active businesses declined precipitously, supply chain interruptions reduced business operations, and global trade…
By: Rachel Marie Brooks Atkins (opens in a new tab)
Public investments in education can spur equitable growth, pay for themselves, and create jobs for a stronger economic recovery (opens in a new tab)
Reports OCT 27, 2020
Public investments in education, in both physical structures and in services, are key to long-run economic growth and human well-being. Some of these investments are especially effective in promoting more…
By: Robert Lynch (opens in a new tab)
Cost-benefit analysis of U.S. tax regulations has failed. What should come next? (opens in a new tab)
Reports SEP 30, 2020
In December 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act, the most significant tax legislation in 30 years. The rushed passage of the law meant…
By: Greg Leiserson (opens in a new tab)
Net worth taxes: What they are and how they work (opens in a new tab)
Reports MAR 21, 2019
Wealth inequality in the United States is high and has increased sharply in recent decades. The most recent estimates available suggest that the wealthiest 1 percent of households owns about…
By: Greg Leiserson (opens in a new tab), Will McGrew (opens in a new tab), Raksha Kopparam (opens in a new tab)
Strengthening the indispensable U.S. corporate tax (opens in a new tab)
Reports SEP 12, 2016
The U.S. system of corporate taxation is in desperate need of reform. Observers note that both the high statutory rate (35 percent) and the purported “worldwide” nature of our system…
By: Kimberly Clausing (opens in a new tab)
Taxing Capital (opens in a new tab)
Reports AUG 10, 2016
Taxing capital is a key way to maintain and increase the progressivity in the U.S. tax system and raise the revenue needed to support government activities and investments that in…
By: David Kamin (opens in a new tab)
Profit shifting and U.S. corporate tax policy reform (opens in a new tab)
Reports MAY 10, 2016
This paper argues that the erosion of the U.S. corporate income tax base is a large policy problem. Profit shifting by U.S. multinational corporations is reducing U.S. government tax revenues…
By: Kimberly Clausing (opens in a new tab)
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