Publications
The Hamilton Project produces and commissions policy proposals and analyses to promote broad-based economic growth by embracing a significant role for well-designed government policies and public investment.
Posts
Event recap—Taking on tax: The future of corporate taxation
On June 16, The Hamilton Project, the Tax Law Center at NYU Law, and the Tax Policy Center hosted an event on business tax reform.
Tax Policy & Budget
Read More
Policy Proposals
Toward a uniform business tax system: Examining proposals to tax large pass-through entities as corporations
Tax Policy & Budget
Policy Proposals
The future of US international corporate tax reform
Tax Policy & Budget
Posts
Taking on tax: Toward progressive revenue-raising business tax reform
Tax Policy & Budget
Explore All Publications
The future of US international corporate tax reform
Kimberly Clausing proposes to strengthen and reform U.S. corporate taxation while better aligning U.S. corporate tax policy efforts with the potential of inter…
Toward a uniform business tax system: Examining proposals to tax large pass-through entities as corporations
Miles Johnson, Thalia T. Spinrad, Kathleen Bryant, and Chye-Ching Huang analyze a proposal to tax large pass-through businesses as C corporations.
Corporate tax reform in the wake of the 2025 tax law: Completing the shift to a corporate cash-flow tax
William Gale, Adam Looney, and Elena Patel propose to complete the transition of the U.S. corporate tax from an income tax to a cash-flow tax.
A proposal for a US federal property reinsurer
This proposal outlines a federal reinsurance entity, US Re, to address rising premiums and volatility in the U.S. homeowners insurance market.
Artificial intelligence and algorithmic exclusion
In this proposal, Catherine Tucker makes the case for including algorithmic exclusion, defined as failure or harm arising from insufficient input data, in AI p…
A federal guarantee for earned paid time off
Betsey Stevenson proposes a federal earned paid time off policy that would apply to all workers and all types of leave.
Modernizing partnership taxation
This proposal examines the current structure of partnership taxation and presents reforms that would modernize partnership taxation.
Climate change and utility wildfire risk: A proposal for a federal backstop
To mitigate wildfire risks from electric utilities, this proposal suggests applying California’s framework across the West via a voluntary multistate and feder…
