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Congress Should Extend Bonus Depreciation
Since after the Great Recession Congress has put in place temporary bonus depreciation for new capital investment. Given the current state of the economy, already high levels of corporate taxation, and...
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New Evidence from Canada: Tax Policy Does Affect Research Spending
In a new study published by the National Bureau of Economic Research, three economists study the effect of a recent change in Canada’s research and development (R&D) tax credit on subsequent...
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Preempting International Harmony: The New British Tax on Overseas Profits
Earlier this month, the United Kingdom announced a new “diverted profits” tax on the profits of foreign companies operating in the United Kingdom. The government’s parliamentary majority will allow the...
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Tax Proposals Attempt to Bridge the “Valley of Death” for Small Research Firms
A new coalition of trade associations, The Coalition of Small Business Innovators, has developed two innovative tax reform proposals designed to help small research companies attract more investors,...
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Response to the Pope’s Encyclical on Global Warming: Markets and Technology...
It is difficult to know what to make of Pope Francis’ recent encyclical, Laudato Si’. Although formally devoted to global warming, the science and policy of climate change is mentioned only in passing....
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U.S. Companies Continue to Suffer From the High Cost of Corporate Taxation
It is common wisdom that the world economy is becoming increasingly competitive. This puts enormous pressure on U.S. companies to lower their prices. Anything that adds extra cost to the production of...
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The Sharing Economy Will Benefit All, But Only If We Let It
The House Energy and Commerce Committee is holding a hearing this week on “How the Sharing Economy Creates Jobs, Benefits Consumers and Raises Policy Questions.” These new Internet marketplace...
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Increase Competitiveness and Progressivity by Taxing Individuals Instead of...
A recent proposal by two noted tax experts—“Shifting the Burden of Taxation from the Corporate to the Individual Level and Getting the Corporate Tax Rate Down to 15 Percent” by Harry Grubert of the...
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Labor Law and the Gig Economy: Why Stick with an Antiquated System?
The rapid growth of the gig economy—workers using Internet platforms to deliver personal services such as rides, legal services, and plumbing to consumers—has sparked a discussion on their impact and...
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New Research Sheds Light on How U.S. Labor Market is Evolving
Although the American labor market is evolving, a scarcity of data has often made it difficult to know exactly what is going on and what to make of it. Having a better understanding of how the nature...
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Don’t Block Geoblocking
One reason information technologies have delivered huge benefits to the world—and promise even greater gains in the future—is that they lower the cost of producing high-value, information-driven...
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Why Europe’s Apple Decision is Misguided and What It Means for Ireland, Tech...
Last week, the European Commission ruled that Ireland hasn’t been taxing Apple enough and declared the company should pay back $14.5 billion more than Ireland thinks it owes. This underscores the...
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