8.29.18. Jacob Goss and Chang Liu. From a panel study of states across the U.S., we find that the individual income tax rate is significantly negatively correlated with per capita personal income growth and contemporaneous state total tax revenue.
Fiscal Policy
The Effects of Removing the Corporate Repatriation Tax
12.7.17. Adam Hal Spencer. Congress is currently considering substantial reform of the United States tax code. One important component of reform which has been largely overlooked is the treatment of corporate income of multinational firms.