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
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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
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Reforming corporate taxation in a global economy: A proposal to adopt formulary apportionment
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 bas…
Taxing privilege more effectively: Replacing the estate tax with an inheritance tax
Lily Batchelder proposes replacing the estate tax with an inheritance tax. She argues that this tax would lower taxes on heirs receiving smaller inheritances a…
Rehabilitating the business income tax
In this paper, Edward D. Kleinbard introduces the Business Enterprise Income Tax (BEIT), a proposal for reforming business income taxation. He argues that the …
Achieving progressive tax reform in an increasingly global economy
The dynamic forces of technological change, financial innovation, and globalization present new challenges for progressive taxation. This strategy paper offers…
Fundamental restructuring of unemployment insurance: Wage-loss insurance and temporary earnings replacement accounts
This paper describes a proposal to restructure social insurance after job loss in order to improve protection against long-term effects of unemployment, provid…
The ‘simple return’: Reducing America’s tax burden through simple return-free filing
In this paper, Austan Goolsbee proposes phasing in a simple program known as the "Simple Return," that would allow the U.S. government to take advantage of the…
Improving opportunities and incentives for saving by middle- and low-income households
Many middle- and low-income Americans retire without having accumulated sufficient savings to enjoy a comfortable retirement. This paper proposes changing the …
