Brookings: Topics - Corporate Taxes

The Scouting Report: Tax Reform

Wed, 15 Apr 2009 12:30:00 GMT

Event Information:

April 15, 2009, 12:30 PM to 1:30 PM

On tax day in the United States, Leonard Burman, director of the Urban-Brookings Tax Policy Center, took questions about what the Obama administration should do to create a fair and equitable tax system during an online web chat moderated by Politico Senior Editor Fred Barbash.

The Concept of Neutrality in Tax Policy

Tue, 15 Apr 2008 00:00:00 GMT

Testifying before the Senate Finance Committee on Tax Day—April 15, Jason Furman described how policy-makers can make the tax code more efficient by following principles of "tax neutrality" so that individuals' decisions are made on economic merits and not for tax reasons.

Corporate Taxes, in Need of Reform

Sat, 27 Oct 2007 00:00:00 GMT

The system for taxing business is broken; Ways and Means Chairman Charles Rangel is proposing a fix. Senior Fellow Jason Furman argues that the Rangel plan opens an important discussion that others—including the Bush Administration—should join.

Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment

Fri, 01 Jun 2007 00:00:00 GMT

The current system of taxing multinational firms relies on separate accounting: firms account for earnings and costs in each location in which they operate. This system generates a large tax incentive to earn income in low-tax countries, and multinational firms respond by earning disproportionate profits in low-tax locations.

Rehabilitating the Business Income Tax

Fri, 01 Jun 2007 00:00:00 GMT

This paper introduces the Business Enterprise Income Tax (BEIT), a comprehensive and detailed proposal for reforming business income taxation. Current law fails to tax all business income consistently and comprehensively. It distorts economic behavior and diverts managerial effort toward tax avoidance.

Congress Morphs an 'Itty-Bitty' Tax Cut Into a Budget Buster

Tue, 20 May 2003 00:00:00 GMT

Opinion by Leonard E. Burman and Peter R. Orszag (5/20/2003)

Conference on Public Disclosure of Tax Returns

Fri, 25 Apr 2003 08:00:00 GMT

Event Information:

April 25, 2003, 8:00 AM to 4:45 PM

The Tax Treatment of Foreign Income: Issues and Options

Thu, 09 May 2002 00:00:00 GMT

Testimony by William G. Gale, Senior Fellow, the Brookings Institution, before the House Committee on Ways and Means, Subcommittee on Select Revenue Measures, May 9, 2002

Sports, Jobs, and Taxes : The Economic Impact of Sports Teams and Stadiums

Tue, 21 Oct 1997 00:00:00 GMT

This book assesses the case for government subsidies for sports teams by examining the economic impact of new stadiums and the presence of a sports franchise on the local economy.

Business Taxes and the Flat Tax

Thu, 07 Mar 1996 00:00:00 GMT

Opinion by William Gale, Senior Fellow, The Brookings Institution