The Destination-Based Cash Flow Tax Remains a Strong Option for US Business Tax Reform
The Tax Foundation’s comprehensive analysis indicates that adopting a Destination-Based Cash Flow Tax (DBCFT) could yield a long-term Gross Domestic Product (GDP) increase of 1.4 percent. Beyond stimulating economic activity,…
The Unseen Tax Burden: How Nonresident Income Taxes Impact NFL Stars and Everyday Americans
There’s something you and I have in common with Patrick Mahomes, Bijan Robinson, Puka Nacua, and Jalen Carter. While it’s certainly not their extraordinary athleticism, widespread fame, or multi-million dollar…
Trump Unveils $5,000 Dividend Proposal Amidst Fiscal Scrutiny and Tariff Debate
At the Republican National Convention in Dallas, President Trump announced a significant economic proposal, promising payments of $5,000 to every adult citizen in the United States. This substantial financial pledge…
Three Facts Straightening Out the Debate Over Bonus Depreciation
The discussion surrounding bonus depreciation, a critical component of corporate tax policy, often suffers from mischaracterizations that obscure its fundamental economic purpose. Far from being a "special tax break," full…
US Capital Investment Soars Above Projections Amid AI Boom, Reshaping Corporate Tax Landscape
The United States is currently experiencing a robust surge in capital investment, significantly exceeding prior economic projections. This acceleration is largely fueled by the rapid buildout of Artificial Intelligence (AI)…
The Unprecedented Fiscal Burden: How Healthcare Spending and Tax Preferences Threaten U.S. Economic Stability
The federal government’s finances are on an increasingly unsustainable trajectory, largely propelled by a persistent pattern of expanding subsidies and tax preferences within the healthcare sector. This deepening fiscal crisis…
Siim Kallas Proved the Hard Work of Sound Tax Reform Pays Off
The world recently marked the passing of Siim Kallas, a towering figure in Estonian and European politics, whose profound influence on economic policy, particularly in the realm of taxation, reshaped…
The High-Stakes Debate Over Corporate Tax Rates: Can Base Reforms Justify an 80 Percent Levy?
A vigorous debate is unfolding among prominent tax scholars and policymakers regarding the optimal structure and rates of corporate taxation, particularly in an evolving global economic landscape. At the heart…
Deconstructing Social Security Progressivity: A Deep Dive into Benefit Distribution and Fiscal Debates
A recent editorial published by The Washington Post highlighted a statistic suggesting that 37 percent of Social Security benefits accrue to senior households with incomes exceeding $100,000, a figure presented…
New Economic Analysis Reveals Shifting Burden of US Tariffs Between Foreign Exporters and Domestic Importers
A groundbreaking new study by trade economist Caroline Freund on the tariffs implemented in the United States, particularly those under analysis for the 2023-2026 period, reveals a more nuanced distribution…

















