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“Econ 101” briefing on taxing multinationals brings Hill staffers up to speed on U.S. role in coordinating global crack-down on tax avoidance - Equitable Growth
Recap of a congressional briefing on taxing multinational corporations, helping staffers understand revenue trends, profit-shifting, and the global tax deal.
Analogies for AI policymaking - Equitable Growth
Overview As a suite of technologies under the label of artificial intelligence increasingly take center stage, policymakers recognize the need to develop deep technical expertise about the deployment of evolving technologies in distinct contexts. But specific technical knowledge in the hands of a few will remain insufficient. All policymakers need to develop intuitions and an […]
Allowing the 2017 estate tax changes to expire will reduce U.S. inequality and promote economic growth and opportunity - Equitable Growth
A review of recent changes to the estate tax against the backdrop of rising inequality and options for improving its efficiency and making the tax code more equitable.
End Ineffective Business Tax Breaks Before Creating New Ones - Equitable Growth
(This opinion piece first appeared in Tax Notes Federal on September 23, 2024.) Vice President Kamala Harris recently proposed an expanded tax benefit for start-up businesses, aimed at helping fledgling entrepreneurs lower their tax bill. That’s all well and good: With hard work, capital investment, and some luck, small, early-stage firms can become engines of […]