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 conference will examine various policy aspects relating to the taxation of multinational corporations.

Panelists will provide an overview of the book and its implications for current policy issues.

At this AEI event, Representative Tom Petri (R-Wisc.) will discuss the combined impact of low-income tax credits on work incentives.

Online registration for this event is closed. Walk-in registrations will be accepted.

In 2005, the President’s Advisory Panel on Federal Tax Reform put forward a tax plan that would replace most, but not all, of the federal income tax with a progressive consumption tax. Known as the Bradford X-tax, this...

Economic analysis provides partial, but not complete, support for proposals to broaden the corporate tax base and lower the statutory tax rate.

Many countries have restructured their corporate income taxes in recent years, mainly through reductions in tax rates. These international changes have put pressure on the United States to reform its corporate tax, little changed since 1986. Should the United States follow these overseas trends? At this seminar, eminent economists and...

Intense debate continues over the appropriate level of marginal income tax rates, particularly as policymakers consider whether to extend part or all of the 2001 and 2003 tax cuts, which are currently scheduled to expire at the end of 2012.