I wanted to follow up on a few points that I didn’t have space to explore in my New York Times op-ed on the international provisions of Trump’s corporate tax reform. The first is that, well, there…

The international side of the Tax Cuts and Jobs Act was a real reform, not just a straight-forward cut in the rate. It ended deferral, and shifted to a (mostly) territorial tax system. Yet, judging f…

In Foreign Affairs online last month, we used our own implied earnings growth (IEG) estimates from stock prices around the world to evaluate President Trump’s impact on the U.S. market. We found …

The impact of the U.S. tax reform on the U.S. trade balance was a hot item of debate last December. There was an argument that reducing the headline tax rate—and creating an even lower tax for the…

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…