tax
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The Future of the Child Tax Credit
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After months of negotiations, Sen. Joe Manchin announced he would not support the $1.7 trillion Build Back Better Act — legislation that would make historically unparalleled investments in clean energy, health care, and a wide range of social programs. Effectively preventing its passage in the Senate, Manchin objected to the…
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How to Tax the Rich
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President-elect Joe Biden is forming a transition team to assume office in January, but the outcome of some Senate elections are still outstanding. While the exact congressional makeup is unclear, more is known about the Biden-Harris transition team, which now includes noted Harris faculty and tax economist, Professor Damon Jones.…
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Time for China to Embrace Property Tax?
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Chinese local government’s revenue dependence on land granting is no longer sustainable due to exhausted land resources, distorted profit distribution, and rampant sprawl development. Property tax might solve the problem.
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Dispelling the Myth: Why State Tax Breaks for Businesses Do Not Spur Economic Growth
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A decline in the corporate tax rate enforced through state policy is found by a new study to be immaterial to investment decisions for businesses and therefore a non-factor for spurring economic growth within a state.
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International Tax Havens: Are Multinationals Gaming the System?
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Despite enormous efforts to minimize financial burdens through innovative international tax planning, multinational corporations still face Effective Tax Rates largely determined by the nationality of their headquarters.