Edward McCaffery (USC) has posted A Consumed Income Tax: A Fair and Simple Plan for Tax Reform on SSRN. Here is the abstract: These are slides from a presentation to the President’s Advisory Panel on Tax Reform, given in Washington…

David Cay Johnston has published Can You Hear Opportunity Knocking?, 120 Tax Notes 683 (Aug. 18, 2008): Right now the subprime mortgage mess has created an opportunity to improve our tax system and the economic lives of virtually all Americans,…

Jason Bordoff (Policy Director, The Hamilton Project, Brookings Institution) & Jason Furman (Director, The Hamilton Project, Brookings Institution) have published Progressive Tax Reform in the Era of Globalization: Building Consensus for More Broadly Shared Prosperity, 2 Harv. L. & Pol’y…

Obama’s Top Marginal Rate, by Greg Mankiw U.S. News & World Report: Obama’s Curious Capital Gains Tax Epiphany, by James Pethokoukis Wall Street Journal: For Obama, Taxes Are About Fairness, by William McGurn Obama’s Tax Plan Is Really a Welfare…

Wallace E. Oates (Department of Economics, University of Maryland) has published On The Evolution of Fiscal Federalism: Theory and Institutions, 61 Nat’l Tax J. 313 (June 2008). Here is the abstract: In this paper, I want to review this evolution…

Sarah B. Lawsky (George Washington) has posted Money for Nothing: Charitable Deductions for Microfinance Lenders on SSRN. Here is the abstract: The last five years have seen a huge increase in the general public’s interest in microfinance, which provides financial…

The IRS’s Statistics of Income Division has released the Summer 2008 SOI Bulletin with these six articles: Foreign-Controlled Domestic Corporations, 2005, by James R. Hobbs Controlled Foreign Corporations, 2004, by Lee Mahony & Randy Miller Corporate Foreign Tax Credit, 2004,…

CNN Money: Beware the $7,500 “Tax Credit”, by Les Christie: Washington policy makers and housing industry insiders hope a new tax credit for first-time home buyers will get the moribund housing market moving again. But most analysts agree that the…

Susan C. Morse (Santa Clara) has posted Using Salience and Influence to Close the Tax Gap on SSRN. Here is the abstract: Most self-employed and small business taxpayers cheat on their taxes. In fact, in the aggregate, they fail to…