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April 5, 2012

Corporate Governance
A Time for Corporate Tax Reform?

The United States has not had a comprehensive overhaul of its tax code since the 1986 Tax Reform Act signed into law by President Reagan. Nearly twenty-six years and over 15,000 special tax provision…

IRS1

November 13, 2019

United States
A Big Borrower and a Giant Corporate Tax Dodge? How Best to Describe the U.S. External Balance Sheet

Most grandiose explanations for the United States' persistent surplus in the income balance of the U.S. current account miss the mark. The U.S. debt position tracks the sum of past current account de…

A Big Borrower and a Giant Corporate Tax Dodge? How Best to Describe the U.S. External Balance Sheet

September 16, 2014

Corporate Governance
Corporate Inversions: Small Fish in A Big Pond of Corporate Tax Problems

Washington policymakers can be forgiven for focusing on the low-hanging fruit when it comes to corporate tax reform. When Congress hasn’t managed any kind of major reform since 1986, we should probab…

A customer reacts after collecting his food order on the opening day of the Burger King restaurant at the Marignane airport hall (Jean-Paul Pelissier/Courtesy Reuters).

February 25, 2022

United States
Stalling Progress on Global Minimum Tax

Momentum for the landmark global minimum tax agreement adopted last fall has stalled. Countries risk losing the best opportunity in decades at international corporate taxation reform if they do not p…

OECD's Ministerial Council Meeting, in Paris