It’s Time to Eliminate the US Corporate Income Tax

by Laurence J. Kotlikoff, Voxeu.org Though taxing corporations may be a political no-brainer, it may be a big economic mistake. This column discusses recent research showing that the tax is not paid primarily by rich corporate shareholders. They can, and do, move their capital away from countries that have high corporate rates. Eliminating the US …

Tax Policy to Aid Recovery and Growth

by Guest Author Christopher Heady, Professor of Economics, University of Kent Originally posted at VoxEU 14 March 2011 and reposted here with written permission. Have governments been cutting the right taxes? And are they choosing the best taxes to increase now that they need to balance the books? Using data from 21 OECD countries, this …