On November 3, Citizens for Tax Justice published a study on federal taxes paid by large corporations.
On November 3, the Organization for Economic Cooperation and Development published a report on improving tax administration in developing countries.
In a November 2 commentary, Boston University economist Laurence Kotlikoff criticized Gov. Rick Perry’s tax plan for being generationally inequitable. Tax cuts for today’s elderly would be paid for by tomorrow’s children, Kotlikoff says.
On November 2, University of Washington law professor Samuel Donaldson posted a paper examining changes in the federal tax law from August 2010 through August 2011.
In a November 1 commentary, Howard Gleckman of the Tax Policy Center examined Rick Perry’s tax plan. He estimates that it would reduce federal revenues by $ trillion in 2015 relative to current law.
On October 27, the Joint Committee on Taxation did an estimate of how much revenue would be raised by eliminating every corporate tax credit and deduction. It would be enough to reduce the corporate tax rate from 35 percent to 28 percent.
Also on October 27, George Mason University economists Andrew Morriss and Lotta Moberg published a study that is highly critical of OECD efforts to prevent harmful tax competition among its member countries.
An October 26 YouGov poll found that people are evenly split on their support for Rick Perry’s flat tax or Herman Cain’s 9-9-9 tax plan.
On October 25, Quantria Strategies published a report on the revenue effects of a temporary tax holiday to permit multinational corporations to repatriate foreign earnings.
I last posted items on this topic on November 2.
Bruce Bartlett is an American historian and columnist who focuses on the intersection between politics and economics. He blogs daily and writes a weekly column for The Fiscal Times. Bartlett has written for Forbes Magazine and Creators Syndicate, and his work is informed by many years in government, including as a senior policy analyst in the Reagan White House. He is the author of seven books including his new book: The Benefit and the Burden.