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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Papers
September 27, 2023
Look beyond gross domestic product to assess the effects of tax reforms
Wendy Edelberg and Ben Harris scrutinize the misplaced focus on aggregate output in tax policy debates and suggest other considerations to prioritize.
Policy Proposals
September 27, 2023
The coming fiscal cliff: A blueprint for tax reform in 2025
Ahead of the expiration of several Tax Cuts and Jobs Act provisions, Natasha Sarin and Kimberly Clausing offer principles and options to guide tax policy choic…
Policy Proposals
March 1, 2023
A proposal for an enhanced partially refundable Child Tax Credit
Wendy Edelberg and Melissa Kearney make the case for a novel and efficient Child Tax Credit design that increases the value of the CTC and addresses common con…
Papers
March 1, 2023
The antipoverty effects of the expanded Child Tax Credit across states: Where were the historic reductions felt?
The 2021 expansion of the Child Tax Credit led to a historic reduction in poverty in the United States. This essay investigates how the CTC affected child pove…
Posts
January 25, 2023
How worried should we be if the debt ceiling isn’t lifted? (Archived)
If the debt limit binds, how would the U.S. Treasury operate? How much would federal spending have to be cut? How would the economy be affected? Wendy Edelberg…
Papers
November 28, 2022
Next steps on the Child Tax Credit
Robert Greenstein identifies priorities for expanding the Child Tax Credit and urges strengthening the CTC for low-income children as much as possible.
Posts
June 16, 2022
Event recap—Tackling international tax
During The Hamilton Project's “Tackling International Tax” event, experts explored significant changes to the taxing of international corporate income.
Economic Facts
June 13, 2022
Six economic facts on international corporate taxation
Significant proposed changes to tax policy would bring the US system more in line with the new consensus on international corporate tax policy. These six econo…
