NEW PAPER
Last night, President Barack Obama delivered his State of the Union address, putting forth his policy agenda to the 112th Congress on issues. Since its launch in 2006, The Hamilton Project has developed targeted policy proposals that touch on many of these areas, which we offer as a resource to policymakers in response to specific ideas mentioned by the President last evening.
The U.S. corporate tax system introduced more than 100 years ago has not kept pace with changes to the economy. The growing role of financial innovation and the increasingly global nature of U.S. corporate operations are chief among these changes, necessitating reform. This paper proposes two reforms to the U.S. corporate tax system.
Akash Deep and Robert Z. Lawrence propose an affordable federal instrument that could mitigate the adverse impact of tax-revenue shocks on communities by allowing them to buy tax-base insurance.
This paper proposes increasing the return to work for low-income families through the expansion the earned income tax credit for low-income childless taxpayers and the creation of a targeted wage subsidy in certain economically depressed areas.
This paper describes a carbon tax swap that is revenue and distributionally neutral. The tax swap levies a tax on greenhouse gas emissions with revenue being used to fund a reduction in the income tax, tied to earned income.
This paper argues that the current system of taxing multinational firms generates tax distortions. It proposes a new system that would protect the U.S. tax base while alleviating problems created by the current system.
The dynamic forces of technological change, financial innovation, and globalization present new challenges for progressive taxation. This strategy paper offers several broad principles that reflect the new challenges facing our tax system in the 21st Century.
Lily Batchelder proposes replacing the estate tax with an inheritance tax. She argues that this tax would lower taxes on heirs receiving smaller inheritances and those with moderate incomes.
In this paper, Edward D. Kleinbard introduces the Business Enterprise Income Tax (BEIT), a proposal for reforming business income taxation. He argues that the BEIT would achieve comprehensive and consistent taxation of capital income.
In this paper, Austan Goolsbee proposes a program known as the "Simple Return," which would make it much easier for the millions of taxpayers with a relatively simple tax status to file their taxes.
During the last four decades, U.S. corporate income tax has declined as a share of national income and total federal revenues.
Hamilton Project Policy Director Jason Bordoff’s remarks to the Annual Conference of the National Academy of Social Insurance.
Hamilton Project expert Susan Dynarski testified before the House Ways and Means Committee on designing effective tax incentives for post secondary education.
On April 15th, tax filing day, Hamilton Project Director Jason Furman testified before the Senate Finance Committee on the concept of tax neutrality.
In a testimony, Lily L. Batchelder of NYC School of Law discusses her Hamilton Project proposal to replace the estate tax with a tax on inheritances.
The Hamilton Project hosted a discussion on what the government can do to foster market-based solutions to major risks. Markets that could potentially mitigate or reduce some of the biggest risks faced by the American people and their broader communities are nonexistent or underutilized.
A two-part forum and release of a new set of policy proposals that address the challenges of reforming the U.S. tax system.
During the last four decades, U.S. corporate income tax has declined as a share of national income and total federal revenues.
Full audio of Panel One: "Tax Reform: Strategies and Specifics" from the event Reforming Taxation in the Global Age
A periodic newsletter of events, policy briefs, and working papers from The Hamilton Project.
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