Seven Objectives for Effective and Productive Energy Legislation in 2015
Congress should recognize that free energy markets work, and enact reforms that make the U.S. energy economy freer and more competitive.
View ArticleHow Congress Should Reform Business Taxes
The archaic U.S. business tax system places U.S. businesses at a competitive disadvantage, suppressing the economy, productivity improvement, and American wages.
View ArticleState Death Tax Is a Killer
State and federal death taxes are self-defeating because they drive out businesses and high-income residents.
View ArticleNew Generation of Tax Reform Offers Greater Potential for Growth
Tax reform is vital to restoring economic prosperity and opportunity for American families.
View ArticleAn Innovation Box for the U.S.? Congress Should Focus on Business Tax Reform...
Innovation boxes are not substitutes for sound policies like a lower business tax rate and a territorial tax system.
View ArticleBlueprint for Congressional Fiscal Action in the Remainder of 2015
Congress should cap and cut spending, move toward budget balance, and take steps toward tax reform that will enable free markets to grow the economy.
View ArticleBoustany–Neal Innovation Box: Complex and Unsound Policy
Innovation boxes such as the one proposed in the Boustany–Neal legislation are poor policy and would impair ongoing tax reform efforts.
View ArticleAn Alternative Way to Treat Interest Properly in Tax Reform
The proper tax treatment of interest is critical to tax code reform. Neutrality keeps the tax code from interfering in the economy.
View ArticleTaxation of Debt and Equity: Setting the Record Straight
The tax code favors debt financing over equity financing because it handicaps equity with a second layer of taxation.
View ArticleJCT Dynamic Score of Bonus Depreciation: Highly Flawed
The Joint Committee on Taxation’s dynamic scoring of bonus depreciation is highly flawed.
View ArticleA Flat Consumption Tax Would Be Fair and Efficient
Without capital gains taxes and dividend taxes, a consumption tax is fair.
View ArticleTwo Little Known Tax Treaties Will Lead to Substantially More Identity Theft,...
If ratified, the Protocol on the international sharing of tax information will put Americans’ private financial information at risk.
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