Tax Policy

Foreign Affairs Article
Transition 2012

Transition 2012

Are Taxes Too Damn High?

Authors: Grover Norquist and Andrea Louise Campbell

Andrea Campbell tips her hand partway through her essay "America the Undertaxed" (September/October 2012) when she writes that "the central debate in U.S. politics is whether to keep taxes, particularly federal taxes, at their current levels in the long term or emulate other advanced nations and raise them."

See more in United States; Tax Policy

Backgrounder
Renewing America

Renewing America

Outsourcing Jobs and Taxes

Author: Roya Wolverson

Outsourcing remains a contentious political issue as lawmakers, analysts, and business leaders debate its effect on U.S. job creation and the role of corporate tax policy in shipping jobs overseas, explains this Backgrounder.

See more in United States; Labor; Tax Policy

Must Read

Vox: Weighing the Pros and Cons of Corporate Tax Reform in the EU

Authors: Leon Bettendorf, Michael Devereux, Simon Loretz, and Albert van der Horst

The European Commission has launched proposals to radically reform corporate income tax in the EU with a system known as the Common Consolidated Corporate Tax base. This column in Vox suggests that this reform would have significant effects on individual member states, but only small effects at the aggregate level in terms of employment, GDP and efficiency.

See more in EU; Corporate Governance; Tax Policy