Alan Auerbach Photo courtesy of berkeley.edu

At this joint AEI and International Tax Policy Forum event, participants will examine various policy aspects relating to the taxation of multinational corporations, including the rules for locating profits abroad for tax purposes and what Internal Revenue Service data show about profit location. Panelists, including Alan Auerbach of the University of California, Berkeley, and James Hines of the University of Michigan, will discuss whether formulary apportionment would reduce the auditing costs and other economic distortions associated with the current arm's-length standard. Participants will also examine the way other countries have responded to the ability of international firms to transfer their income to lower-tax countries. AEI research fellow Alex Brill and others will moderate the discussions. [READ MORE]

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The National Research Initiative (NRI) offers a variety of resources to support both established and emerging scholars.

NRI offers grants to support research, writing, and publication. NRI also offers fellowships. For more information, contact NRI's project manager.

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AEI visiting scholar John Yoo will discuss his new book, Crisis and Command: A History of Executive Power from George Washington to George W. Bush (Kaplan Publishing, 2009). AEI resident scholar and government expert Norman J. Ornstein and Jeffrey Rosen, professor of law at George Washington University and legal affairs editor of The New Republic, will continue the debate on executive power. [READ MORE]

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As the president prepares for his annual State of the Union address, AEI's director of education policy studies, Frederick M. Hess, and fellow panelists, including AEI's Mark Schneider, Andrew Smarick, and others, will discuss what to make of the administration's current agenda and what to expect in the future. [READ MORE]

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The Health Insurance Reform Debate
By Scott Harrington
AEI working paper, December 2009

AEI adjunct scholar Scott Harrington (University of Pennsylvania's Wharton School) provides an overview of the U.S. health care reform debate and legislation, with a focus on health insurance. Following a synopsis of the main problems that confront U.S. health care and insurance, the paper outlines the health care reform bills in the U.S. House and Senate, including the key provisions for expanding and regulating health insurance and projections of the proposals' costs, funding, and impact on the number of people with insurance. [READ MORE]

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AEI's Peter J. Wallison argues that the roots of the financial crisis go back to 1993, when Fannie and Freddie began stocking up on subprime and other risky loans while reporting them as prime. [READ MORE]

AEI resident fellow Scott Gottlieb, M.D., states that President Obama's health plan subjects doctors to a mix of financial penalties and regulations aimed first and foremost at surgeons and the medical devices they use. Citing provisions in the recently passed Senate bill, he warns of the impact this will have on all doctors and their patients. [READ MORE]

A "Gift of Life" with Money Attached
By Sally Satel, M.D.
New York Times, December 22, 2009

iStockphoto/Jacob Wackerhausen

AEI resident scholar Sally Satel, M.D., argues that while the increased interest in organ selling is undoubtedly a result of the recession, there is more to the story. Drawing on recent correspondence with readers, Satel describes writers are seeking to help someone else through a combination of financial and humanitarian motives. [READ MORE]

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In Education Unbound: The Promise and Practice of Greenfield Schooling, AEI resident scholar Frederick M. Hess advocates for an entrepreneurial approach to school improvement focused on supporting outstanding teaching and learning. The goal, Hess argues, ought not to be the creation of a new "best" system but schools capable of evolving with the students and society they serve. [READ MORE]

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The American Enterprise Institute is a nonpartisan research institution whose purpose is to defend and improve the institutions of American freedom and democratic capitalism.