Fixing the excessive and expensive system of tax breaks, credits, and loopholes is key to any deficit reduction plan. Seth Hanlon suggests six principles to guide Congress’s work in this area. The ...

Assisting business liquidity is a crucial part of the policy response to today’s economic crisis. While some business tax measures can be helpful, policymakers must ensure that such measures are ...

Join us as members of the influential House Freedom Caucus lay out their principles for tax reform and the path forward in the 115th Congress. There is broad agreement in Washington that America’s tax ...

Some conservatives oppose Republicans cutting a deal to avert the “fiscal cliff” because they are convinced that the GOP would be in a better bargaining position if America went over it. Some of them ...

The power to tax is the most ubiquitous of all government powers. It reaches directly or indirectly to all classes of people, all industries, all elements of society. Taxes always place at least some ...

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those ...

REPEAL ALL CORPORATE PROVISIONS OF THE TAX ACT. The idea that corporate rates were too high was always phony. Even at the old rates, the United States had one of the lower net rates of corporate ...