A Trillion Little Subsidies: The Economic Impact of Tax Expenditures in the Federal Income Tax Code
This study documents the economic distortions and inefficiencies that result from a tax system filled with tax expenditures.
Why the United States Needs to Restructure the Corporate Income Tax
To increase employment and expand their economies, most developed countries are both reducing their corporate tax rates and restructuring their corporate tax systems.
Regulation: A Primer (Second Edition)
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 Fiscal Consequences of the Affordable Care Act
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
The Internet, Sales Tax, & Tax Competition
With most state lawmakers facing large budget deficits, they have become more aggressive about collecting online sales taxes.
Do We Need The 30-Year Fixed-Rate Mortgage?
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

