This analysis compares the current tax system with one that would exempt the foreign dividends of American corporations from U.S. taxes.

The authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.

Prominent economists evaluate reforms to simplify taxation of overseas business income and increase revenue.

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.

Neither the CBO nor the Treasury's assumptions--that capital bears 100 percent or that no one bears the tax--are valid. Both approaches fail to reflect recent empirical and theoretic research that finds workers bear a large portion of the burden of the CIT.

Tax planning often exploits inconsistencies between different countries' tax codes in an effort to obtain more favorable tax results than could have been achieved by investing in just one country. Would fundamental tax reform alter these opportunities for U.S. companies? AEI visiting scholar Daniel Shaviro argues in his...

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,...