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Tax Foundation Skeptical About Retroactive Tax Increases in Baucus Discussion Drafts

In a December 9 report, the Tax Foundation analyzed three tax increases contained within Senator Max Baucus’s (D-Mont.) recent tax reform discussion drafts.  Among the revenue-generating measures Sen. Baucus has proposed to help pay for a reduction in the corporate tax rate, the Tax Foundation identified these three as having a retroactive effect: the deemed repatriation of certain...

Tax Foundation: Blank Slate Can Grow Economy If Done Right

On October 2, the Tax Foundation published a report by Michael Schuyler that studies the potential effects on economic growth of the “Blank Slate” approach to tax reform proposed by Senators Max Baucus (D-Mont.) and Orrin Hatch (R-Utah).  The report outlines a number of growth models based on different combinations of eliminating tax expenditures and corresponding rate cuts and...

Tax Foundation: Tax Reform Can Improve Growth by Increasing Investment

On September 23, the Tax Foundation published a report by Dr. William McBride, titled “How Tax Reform Can Address America’s Diminishing Investment and Economic Growth.”  The report concludes that in promoting economic growth, a focus on increasing consumption is misplaced, and instead, the real driver behind economic growth is increased investment.  To that end, the report notes...

Tax Foundation Report Uses “Dynamic Analysis” to Challenge Joint Committee Scoring

On August 27, the Tax Foundation released a “Special Report” challenging the findings of a recent Joint Committee on Taxation (the JCT) report on the estimated revenue losses associated with proposed tax rate changes and highlighting yet again the decades-old debate over dynamic versus static scoring of legislation.  The Special Report’s results were derived using the Tax...

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