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Taxes

A new study of the tax plan promoted by Presidential candidate Joe Biden says it’s call for a significant hike in corporate income taxes...

Study: Biden’s Corporate Tax Plan May Result in Lower Wages, Outsourcing of Jobs

President Biden is proposing to finance his infrastructure spending proposal by increasing the corporate income tax rate from 21 percent to

Who Pays the Corporate Income Tax?

Key Features of Tax and Entitlement Spending Changes Income tax rates for high-income taxpayers are returned to the pre-Trump level....

Economic Analysis of the Biden Tax Plan

Vice President Biden is proposing major changes to the federal personal income tax, Social Security’s payroll (FICA) tax, the federal...

Goodman Institute Analysis of Biden’s Tax and Social Security Reforms

Republican tax reform could have been better. An ideal reform, originally proposed by Paul Ryan would have produced a of 20.5 percent...

Corporate Tax Reform that Pays for Itself

The Federal Reserve System is paying banks not to lend money under an Obama era policy. Banks can often do better holding reserves on...

Saving and Gramm in the Wall Street Journal: The Fed’s Obama-Era Hangover

The Fiscal Analyzer (TFA) is a detailed life-cycle consumption-smoothing program that projects income, taxes and spending for people of...

How Kotlikoff’s Lifetime Tax Calculator Works

This article first appeared in Forbes HERE. Many view the 2017 Republican tax reform – The Tax Cut and Jobs Act (TCJA) – as a giveaway to...

Kotlikoff in Forbes: Was The Tax Reform Regressive? Proper Analysis Says No

Abstract: The Tax Cut and Jobs Act of 2017 (TCJA) represents the most significant change in U.S. taxation since 1986. The bill’s...

Study: 83% of the tax cut did not go to the very rich

(Dallas, TX) A new study by economists who were the source of key ideas in last year’s tax reform legislation suggests the reform is...

Study: Tax Reform is Better Than We Have Been Told

The original Ryan/Brady tax reform was largely the brainchild of Goodman Institute economists Alan Auerbach (Berkeley) and Laurence...

Our Role in Tax Reform

By Larry Kotlikoff Originally posted at The Seattle Times, April 2017 We have until April 18 to file our taxes this year. I know no one...

Take advantage of these tax tips

By Larry Kotlikoff Originally posted in The Seattle Times, April 2017 Last June, Republicans in the House Ways and Means Committee rolled...

House GOP tax plan really is a ‘Better Way’

By Laurence Kotlikoff Originally posted at PBS Newshour, January 2016 Alan Skupp is an attorney who lives in Livingston, New Jersey. He...

Kotlikoff: Does the new Social Security law stop you from reclaiming your suspended benefits? Maybe

CLICK THE IMAGE TO WATCH THE DEBATE. Thomas Piketty: The rate of return to investors (r) is higher than the growth rate of the economy...

Kotlikoff Debates Piketty: Do We Need A Wealth Tax?

Not all taxation is theft. But one tax that comes about as close as possible to being theft is the estate tax. After all, dead people...

Why Do We Have A Death Tax?

The topic de jure for the chattering class these days is inequality. In fact, it’s hard to pick up a copy of The New York Times or the...

The Promise Of America: Opportunity, Not Equality

FOR IMMEDIATE RELEASE OBAMACARE SURPRISES FOR TAXPAYERS DALLAS, TX, April 15, 2015 – One of the nation’s leading health care economists...

Obamacare Surprises For Taxpayers

A link to Slate, where my letter to Michael appeared”This debate between Dr. Goodman and former New Republic editor Michael Kinsley is a...

Why Tax Capital Gains?

Tax reform consists of replacing personal and corporate federal income taxation with: (1) an 11 percent flat-rate income tax, or (2) a 14...

Tax and Social Security Reform: Thinking Outside the Box

This National Review Analysis explains how the Goodman-Kotlikoff flat tax differs from the versions proposed by Dick Armey and Steve...

The Goodman-Kotlikoff Flat Tax

This NBER Working Paper finds that eliminating the corporate income tax would result in: (1) a rise in capital stock by 23 to 37 percent,...

Simulating the Elimination of the US Corporate Income Tax

This New York Times editorial argues that the biggest beneficiaries of abolishing the corporate income tax are workers, not owners of...

Abolish the Corporate Income Tax

The goal of the Tax Center is to use sound economic analysis to evaluate the tax and spending policies of the federal government. Right...

The Tax Center
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