U.S. Tax Policy

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Books and Book Chapters

"The Tax Treatment of Health Care," Chapter 14, Cato Handbook for Policymakers, 7th Edition (2009).

"Federal Tax Reform," Chapter 41, Cato Handbook for Policymakers, 7th Edition (2009).

"International Tax Competition," Chapter 42, Cato Handbook for Policymakers, 7th Edition (2009).

"International Tax Competition," Chapter 13, Cato Handbook for Congress: Policy Recommendations for the 109th Congress, (2005).

"Federal Tax Reform," Chapter 11, Cato Handbook for Congress: Policy Recommendations for the 109th Congress, (2005).

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Cato Studies

"Crony Capitalism and Social Engineering: The Case against Tax-Increment Financing," by Randal O'Toole, Policy Analysis no. 676, May 18, 2011

"New Estimates of Effective Corporate Tax Rates on Business Investment," by Jack Mintz and Duanjie Chen, Tax & Budget Bulletin no. 64, February 23, 2011

"U.S. Effective Corporate Tax Rate on New Investments: Highest in the OECD," by Jack Mintz and Duanjie Chen, Tax & Budget Bulletin no. 62, May 5, 2010

"Will Obama Raise Middle-Class Taxes to Fund Health Care?," by Michael D. Tanner and Chris Edwards, Tax & Budget Bulletin no. 57, June 1, 2009

"Cutting the Effective Corporate Tax Rate," by Jack Mintz, Tax & Budget Bulletin no. 50, October 1, 2008

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Articles and Newsletters

"Tax-Spend or Fiscal Illusion?," by Andrew T. Young, Cato Journal, vol. 29 no. 3, Fall 2009.

"Starve the Beast: A Further Examination," by Michael J. New, Cato Journal, vol. 29 no. 3, Fall 2009.

"Do Budget Shortfalls Mean States Must Raise Taxes?," by Chris Edwards, CQ Researcher, September 11, 2009

"This Is Fair?," Townhall Magazine, April 2009.

"'Starve the Beast' Does Not Work," by William A. Niskanen, Cato Policy Report, March/April 2004.

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Opinion and Commentary

"Eduardo Saverin, Not the U.S. Government, Is Entitled to the Wealth He Earned," by Doug Bandow, Forbes, May 14, 2012

"Democrats' Leftward Drift Is Blocking Tax Reform," by Chris Edwards, Daily Caller, May 8, 2012

"Of Course 70% Tax Rates Are Counterproductive," by Alan Reynolds, The Wall Street Journal, May 7, 2012

"U.S. Could Learn from Mexico's Flat Tax Experience," by Roberto Salinas León, Investor's Business Daily, May 2, 2012

"Write a Check, Mr. President," by Doug Bandow, American Spectator, April 25, 2012

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Legal Briefs

United States v. Home Concrete & Supply, December 22, 2011 (PDF, 180 KB)

Events

"President Obama's 2013 Budget," February 27, 2012 [Capitol Hill Briefing]

"Obama's Fiscal Commission and the GOP Budget Agenda," December 16, 2010 [Capitol Hill Briefing]

"How to Think about Capital Gains Taxation," June 3, 2010 [Capitol Hill Briefing]

"Would a Deficit Task Force Fix the Budget or Punish Taxpayers?," December 15, 2009 [Capitol Hill Briefing]

"The Case for Tax Competition, Fiscal Sovereignty, and Financial Privacy," October 20, 2009 [Conference]

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Speeches and Congressional Testimony

"The Case against the Value-Added Tax," by Daniel J. Mitchell, Congressional Testimony, July 26, 2011.

"The Increasing Progressivity of U.S. Taxes: And the Shrinking Tax Base," by Alan Reynolds, Congressional Testimony, May 3, 2011.

"Taxes and Small Business Job Creation," by Chris Edwards, Congressional Testimony, February 23, 2010.

Multimedia

Public Policy Day and "Liberating the Future" Celebration featuring David Boaz, Daniel J. Ikenson, Sallie James, Daniel J. Mitchell, Patrick J. Michaels, Jerry Taylor, Michael D. Tanner, Roger Pilon, Christopher A. Preble and Chris Edwards (May 5, 2012) [Events, 02:32:18]