In today's global economy, countries constantly compete for corporations' research activities. U.S. tax policy lags behind many countries in attracting firms' R&D centers. With the increased mobility of research and intellectual property, this conference will focus on how countries should tax innovative, answering important questions for countries seeking to promote economic growth.

This article is the first part of a two-part examination of the contentious issue of how state governments' provision of goods and services to the public should be taxed under a VAT.

In his recent book 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States (Yale University Press, January 2008), Yale Law School professor Michael Graetz proposes a fundamental tax reform that would replace income taxes on low- and middle-income households with a value-added tax...

If a value added tax is adopted, the revenue should be used to eliminate the corporate income tax and the Medicare portion of the payroll and self-employment taxes.

In their new book, Death by a Thousand Cuts: The Fight over Taxing Inherited Wealth, Michael J. Graetz and Ian Shapiro examine the 2001 repeal of the estate tax, detailing the effort with a narrative that includes information from interviews with many of the story’s key characters. Despite...

The value-added tax is an old idea in tax policy that, despite periodic consideration, has not been adopted in the United States.

With increasing integration of world economies, international tax competition has taken greater importance in the formation of domestic and international policy. This conference will evaluate the evidence regarding international tax competition and the implications for taxpayers and governments. Panelists will consider the latest developments in tax rate-setting among nations,...

Toward Fundamental Tax Reform provides insight into the current thinking of our nation’s leading tax scholars and also serves as an excellent primer on the basic issues of tax reform.