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.
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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
Explore All Publications
Tackling the tax code: Efficient and equitable ways to raise revenue
Taxation is an enduring focus of economic policy debates. This book presents a series of policy options, authored by leading tax experts and backed by rigorous…
Tax reform for progressivity: A pragmatic approach
In the coming decades, federal spending will need to grow just to enable the government to continue to provide the services it does today. Natasha Sarin, Lawre…
Taxing multinational companies in the 21st century
A proposal by Kimberly Clausing offers near-term and fundamental reforms to improve the taxation of multinational companies. Formulary apportionment would rais…
Leveling the playing field between inherited income and income from work through an inheritance tax
One driver of high inequality and low intergenerational mobility is the inefficient and inequitable way that inheritances are currently taxed. In this proposal…
Taxing wealth
The United States has high levels of income and wealth inequality, in part because of shortcomings in how we tax concentrated income and wealth. To raise reven…
The economics of federal tax policy
How the government raises tax revenue has critical implications for economic prosperity. Moss, Nunn, and Shambaugh provide a framework for assessing various ta…
How to increase growth while raising revenue: Reforming the corporate tax code
A proposal by Jason Furman offers several reforms to the corporate tax code to improve the tax base and increase tax rates. This combination makes it possible …
A proposal to end regressive taxation through law enforcement
In this paper Michael Makowsky of Clemson University describes how the reliance of local governments on fees, fines, and asset forfeiture for revenue generatio…
