Tax Policy

Must Read Author: David Leonhardt

American companies are often paying far less than the official federal corporate tax rate of 35 percent,  David Leonhardt of the New York Times writes in this article. The official rate is higher than in almost any other country, which forces companies to devote enormous time and effort to finding loopholes.

See more in United States; Business and Foreign Policy; Tax Policy

Must Read Author: James Bickley

Due to an increasing U.S. Federal government deficit many groups now argue for the institution of a national value-added tax (VAT) to increase government revenue. James M. Bickley of the Congressional Research Service examines the plausibility of enacting such a plan.

See more in United States; Budget, Debt, and Deficits; 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