This study documents the economic distortions and inefficiencies that result from a tax system filled with tax expenditures.
To increase employment and expand their economies, most developed countries are both reducing their corporate tax rates and restructuring their corporate tax systems.
Susan E. Dudley is director of the George Washington University Regulatory Studies Center and a research professor in GW’s Trachtenberg School of Public Policy and Public Administration.
The Patient Protection and Affordable Care Act (ACA) signed into law by President Obama in 2010 will significantly worsen the federal government’s fiscal position relative to previous la
With most state lawmakers facing large budget deficits, they have become more aggressive about collecting online sales taxes.
One of the central arguments in the ongoing discussion about the fate of Fannie Mae and Freddie Mac is the importance of the 30-year fixed-rate pre-payable mortgage (hereafter referred to