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
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Replacing the home mortgage interest deduction
Tax reform discussions often center on tax expenditures. Alan Viard proposes to replace the mortgage interest deduction with a refundable credit as a way to re…
Better ways to promote saving through the tax system
Karen Dynan examines the design of government incentives for personal savings, outlining how reforms to these programs would improve saving and economic securi…
Creating an American value-added tax
Creating a value-added tax (VAT) in the United States could raise revenue in a manner that does not distort saving and investment choices. William Gale and Ben…
Eliminating fossil fuel subsidies
Limiting subsidies for fossil fuels could raise revenue for the federal government while also benefiting the environment. Joseph Aldy proposes eliminating twel…
Funding transportation infrastructure with user fees
Investments in infrastructure are essential for a vital economy. Tyler Duvall and Jack Basso suggest looking to user fees as a way to raise revenues, reduce co…
The many benefits of a carbon tax
Adele Morris proposes a carbon tax as a new source of revenue that could also help address climate change. She suggests that a carbon tax would reduce the buil…
Limiting individual income tax expenditures
Diane Lim’s approach to individual income tax expenditures would raise revenue more efficiently and progressively by reducing tax expenditures, limiting potent…
Transitioning to bundled payments in Medicare
Slowing the rate of health care spending growth will likely require transitioning away from a fee-for-service system to a global payment system. Michael Cherne…
