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Tax Policy

Essential Reading Items

Policy Brief 11-16: US Tax Discrimination Against Large Corporations Should Be Discarded
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Martin Vieiro, Peterson Institute for International Economics
October 2011

Policy Brief 11-2: Corporate Tax Reform for a New Century
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Woan Foong Wong, Peterson Institute for International Economics
April 2011

Policy Brief 10-10: Higher Taxes on Multinationals Would Hurt US Workers and Exports
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Theodore H. Moran, Peterson Institute for International Economics
May 2010

Testimony: Tax Reform and the Tax Treatment of Debt and Equity
by Simon Johnson, Peterson Institute for International Economics
Testimony submitted to the US House Committee on Ways and Means and the US Senate Committee on Finance for the hearing on "Tax Reform and the Tax Treatment of Debt and Equity"
July 13, 2011

Book: US Taxation of Foreign Income
by Gary Clyde Hufbauer and Ariel Assa
October 2007

Book: Reforming the US Corporate Tax
by Gary Clyde Hufbauer and Paul L. E. Grieco
September 2005

Op-ed: America Badly Needs a Value Added Tax
by Paul L. E. Grieco, Peterson Institute for International Economics
and Gary Clyde Hufbauer, Peterson Institute for International Economics
Op-ed in the Financial Times
April 21, 2005

Paper: Tax Policy in a Global Economy
by Gary Clyde Hufbauer, Peterson Institute for International Economics
Paper for the American Institute of Contemporary German Studies
Revised February 2000


Policy Briefs

13-9: Corporate Taxation and US MNCs: Ensuring a Competitive Economy [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Martin Vieiro, Peterson Institute for International Economics
April 2013

12-13: Right Idea, Wrong Direction: Obama's Corporate Tax Reform Proposals [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Martin Vieiro, Peterson Institute for International Economics
May 2012

12-3: Another Shot at Protection by Stealth: Using the Tax Law to Penalize Foreign Insurance Companies [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
January 2012

11-16: US Tax Discrimination Against Large Corporations Should Be Discarded [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Martin Vieiro, Peterson Institute for International Economics
October 2011

11-2: Corporate Tax Reform for a New Century [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Woan Foong Wong, Peterson Institute for International Economics
April 2011

10-13: Hobbling Exports and Destroying Jobs [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Theodore H. Moran, Peterson Institute for International Economics
June 2010

10-10: Higher Taxes on Multinationals Would Hurt US Workers and Exports [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Theodore H. Moran, Peterson Institute for International Economics
May 2010

10-9: Protection by Stealth: Using the Tax Law to Discriminate against Foreign Insurance Companies [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
April 2010

09-7: US Taxation of Multinational Corporations: What Makes Sense, What Doesn’t [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Jisun Kim, Peterson Institute for International Economics
March 2009

09-1: Did Reagan Rule In Vain? A Closer Look at True Expenditure Levels in the United States and Europe [pdf]
by Jacob Funk Kirkegaard, Peterson Institute for International Economics
January 2009

04-3: Senator Kerry on Corporate Tax Reform: Right Diagnosis, Wrong Prescription [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Paul L. E. Grieco, Peterson Institute for International Economics
April 2004

03-7: Rules Against Earnings Stripping: Wrong Answer to Corporate Inversions [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
and Ariel Assa, Peterson Institute for International Economics
May 2003

02-10: The Foreign Sales Corporation: Reaching the Last Act? [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
November 2002


Working Papers

10-12: Managing Credit Booms and Busts: A Pigouvian Taxation Approach [pdf]
by Olivier Jeanne, Peterson Institute for International Economics
and Anton Korinek, University of Maryland
September 2010

10-5: Excessive Volatility in Capital Flows: A Pigouvian Taxation Approach [pdf]
by Olivier Jeanne, Peterson Institute for International Economics
and Anton Korinek, University of Maryland
May 2010

09-15: Reconciling Climate Change and Trade Policy [pdf]
by Aaditya Mattoo, The World Bank
and Arvind Subramanian, Peterson Institute for International Economics
and Dominique van der Mensbrugghe, The World Bank
and Jianwu He, The World Bank
December 2009


Testimony

How the Taxation of Labor and Transfer Payments Affect Growth and Employment [pdf]
by Simon Johnson, Peterson Institute for International Economics
Testimony presented before the Joint Economic Committee hearing on “How the Taxation of Labor and Transfer Payments Affect Growth and Employment”
May 16, 2012

Tax Reform and Consumption-based Tax Systems
by Simon Johnson, Peterson Institute for International Economics
Congressional testimony submitted to the US House Ways and Means Committee hearing on "Tax Reform and Consumption-based Tax Systems"
July 26, 2011

Tax Reform and the Tax Treatment of Debt and Equity
by Simon Johnson, Peterson Institute for International Economics
Testimony submitted to the US House Committee on Ways and Means and the US Senate Committee on Finance for the hearing on "Tax Reform and the Tax Treatment of Debt and Equity"
July 13, 2011

US Corporate Tax Reform
by Gary Clyde Hufbauer, Peterson Institute for International Economics
Testimony before the Hearing on Tax Reform and Foreign Investment in the United States, US House of Representatives Committee on Ways and Means Subcommittee on Select Revenue Measures
June 23, 2011

Climate Change Legislation: Tax Aspects
by Gary Clyde Hufbauer, Peterson Institute for International Economics
Testimony before the US Senate Committee on Finance
June 16, 2009

Equity in the Tax Code
Testimony before the House Committee on Ways and Means
September 6, 2007


Op-eds

George Osborne Needs to Tell Voters What Will Be Cut and When
by David G. Blanchflower, Peterson Institute for International Economics
Op-ed in the Independent
December 7, 2014

India: Taxation's Fatal Neglect?
by Devesh Kapur, University of Pennsylvania
and Arvind Subramanian, Peterson Institute for International Economics
Op-ed in the Business Standard, New Delhi
January 19, 2014

Five Myths about Taxes
by Steven R. Weisman, Peterson Institute for International Economics
Op-ed in the Washington Post
April 14, 2013

The Fairness Paradox
by Gary Clyde Hufbauer, Peterson Institute for International Economics
Op-ed in the Hill
August 7, 2012

For a Serious Impact, Tax Chinese Assets in the United States
by Joseph E. Gagnon, Peterson Institute for International Economics
Op-ed in U.S. News & World Report. Reposted with permission.
October 13, 2011

Getting the Job Done: Lessons from Moynihan
by Steven R. Weisman, Peterson Institute for International Economics
Op-ed in the Fiscal Times
December 28, 2010

Taxing American Competitiveness
by Jacob Funk Kirkegaard, Peterson Institute for International Economics
and Arvind Subramanian, Peterson Institute for International Economics
Op-ed in Foreign Policy
September 15, 2010

America Could Turn to India for Inspiration on Tax Reform
by Arvind Subramanian, Peterson Institute for International Economics
Op-ed in the Business Standard
February 24, 2010

Tax Reforms for Higher Growth
by Arvind Subramanian, Peterson Institute for International Economics
Op-ed in the Business Standard, New Delhi
December 23, 2009

The Income Tax's 95th Birthday—John McCain and Barack Obama Are Voicing Old Arguments
by Steven R. Weisman, Peterson Institute for International Economics
Op-ed in U.S. News & World Report
October 23, 2008

India’s Faustian Fiscal Bargain—Part II
by Arvind Subramanian, Peterson Institute for International Economics
Op-ed in Business Standard, New Delhi
October 10, 2007

America Badly Needs a Value Added Tax
by Paul L. E. Grieco, Peterson Institute for International Economics
and Gary Clyde Hufbauer, Peterson Institute for International Economics
Op-ed in the Financial Times
April 21, 2005

End This Damaging Tax and Trade Charade
by Ernest Christian, US Export Coalition
and Gary Clyde Hufbauer, Peterson Institute for International Economics
Op-ed in the Financial Times
March 8, 2004


Speeches and Papers

Keynote Address: Reviving US Competitiveness and Economic Growth [pdf]
by Orrin Hatch, US Senate Committee on Finance
Unedited transcript of keynote address delivered at the conference "Reviving US Competitiveness and Economic Growth"
December 12, 2012

Setting the Stage: Reviving US Competitiveness and Economic Growth [pdf]
by Eric Solomon, Former Assistant Secretary of the Treasury for Tax Policy
Unedited transcript of keynote address delivered at the conference "Reviving US Competitiveness and Economic Growth"
December 12, 2012

Are High Corporate Taxes Shipping Jobs Overseas? [pdf]
by Gary Clyde Hufbauer, Peterson Institute for International Economics
Transcript from Peterson Perspectives: Interviews on Current Issues
May 6, 2009

Tariffs, Enforcement, and Customs Evasion: Evidence from India [pdf]
by Prachi Mishra, International Monetary Fund
and Arvind Subramanian, Peterson Institute for International Economics
and Petia Topalova, International Monetary Fund
Forthcoming article in the Journal of Public Economics
April 2008

Tax Policy in a Global Economy
by Gary Clyde Hufbauer, Peterson Institute for International Economics
Paper for the American Institute of Contemporary German Studies
Revised February 2000


Books

Local Content Requirements: A Global Problem
by Gary Clyde Hufbauer , Jeffrey J. Schott , Cathleen Cimino , Martin Vieiro and Erika Wada
September 2013

US Taxation of Foreign Income
by Gary Clyde Hufbauer and Ariel Assa
October 2007

Reforming the US Corporate Tax
by Gary Clyde Hufbauer and Paul L. E. Grieco
September 2005

Foreign Direct Investment and Tax Competition
by John H. Mutti
December 2003