Curtis S. Dubay, a leading expert on tax reform, income tax, corporate tax, international taxes, and the estate tax, is a research fellow in tax and economic policy at The Heritage Foundation. Read his research.
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Tax reform remains a central issue in Washington because of its overwhelming necessity. Tax reform is badly needed to revive the slow-growing economy and increase… Read More
EconomyCommentary
House Judiciary Chairman Bob Goodlatte, R-Va., has reignited the debate over state taxes on out-of-state (mostly internet-based) sales in releasing draft legislation to allow such… Read More
EconomyCommentary
President Barack Obama isn’t afraid to enact his agenda over the will of Congress. At this late stage in his presidency, he’s still overreaching his… Read More
EconomyAnalysis
House Republicans released a blueprint for tax reform on Friday. If Congress follows the architecture the blueprint lays out, it will create a strongly pro-growth tax… Read More
EconomyAnalysis
Sen. Ron Wyden, D-Ore., has released a plan to update the way businesses deduct the cost of capital expenses. Wyden is right to focus on… Read More
EconomyCommentary
The U.S. tax system makes it extremely difficult for international businesses to compete in the global market. A prominent and recent example of the lengths… Read More
EconomyCommentary
Congress appears to be looking at a scaled back two-year extension of all the policies in the tax extenders, rather than the bigger deal that… Read More
EconomyCommentary
The annual ritual is upon us. Congress is busy at work crafting a bill to extend the approximately 50 tax-reducing policies that expire each year,… Read More
EconomyCommentary
When a family want to spend more money on a house, a car, education, or anything else they want to buy, the first question they… Read More
EconomyCommentary
Recently, I had the honor to testify before the Ways and Means Subcommittee on Select Revenue Measures about using changes to repatriation policy as a… Read More
EconomyCommentary
Rep. Jason Chaffetz, R-Utah, recently introduced legislation to allow state tax collectors to require out-of-state retailers to collect taxes for them, even if the retailer… Read More
Economy Commentary
The Heritage Foundation has long pushed for dynamic scoring, going back almost 20 years to the creation of its Center for Data Analysis (CDA). This… Read More
EconomyCommentary
Two threats from lawmakers in Washington could hamper the still ongoing development of the Internet and raise taxes on Americans already struggling under a hefty… Read More
EconomyCommentary
The United States has the most damaging business tax system in the developed world because it taxes its businesses at high rates, taxes them on… Read More
EconomyCommentary
In the first quarter of 2015 (January, February and March), the economy exhibited weakness that has become all too common during the Obama era. The… Read More
EconomyCommentary
Ever since President Obama started running for president in 2007, there has been a debate about how much tax rich Americans pay and whether they… Read More
EconomyCommentary
Congress could raise your family’s income by 10 percent, or maybe even more. And it could do it with a policy reform that has the… Read More
EconomyHealth CareCommentary
Chairman of the House Budget Committee Tom Price (R–GA) announced the appointment of Dr. Keith Hall, a senior research fellow at the Mercatus Center, as… Read More
EconomyCommentary
It is fitting that President Obama released his 2016 budget on Groundhog’s Day. Like Bill Murray’s character Phil Connors in the famous movie, Obama is… Read More
EconomyCommentary
Ever since the individual health insurance mandate in Obamacare was upheld as a tax in 2012, taxpayers have been waiting to see how Obamacare affects… Read More
Economy Commentary
President Obama has come out with another tax hike on the “rich” that will hurt all Americans. This is not surprising. Raising taxes on the… Read More
EconomyCommentary
House Judiciary Committee chairman Bob Goodlatte, R-Va., this week jumpstarted the sputtering effort to allow states to collect sales taxes on sales by out-of-state, mostly… Read More
EconomyCommentary
There is widespread agreement that the tax code is inhibiting economic growth and harming American families as a result. Rep. Chris Van Hollen, D-Md., ranking… Read More
EconomyCommentary
The Congressional Budget Office (CBO) recently released a thorough and interesting report on how the tax code treats capital income. The goal of the report… Read More
EconomyCommentary
There is no doubt that the economy has languished in its recovery from the Great Recession, which ended more than five years ago. But signs are emerging… Read More
EconomyCommentary
IRS Commissioner Josh Koskinen complained recently about Congress cutting the agency’s budget by $350 million in the recent budget deal. Koskinen warns that taxpayer service… Read More
EconomyCommentary
When a wave of inversions hit earlier this year, there were a variety of Congressional proposals to stop them. They were mostly feckless because none… Read More
Yesterday, the House passed a one-year extension for the “tax extenders”—a package of approximately 50 tax-reducing policies that expired at the end of 2013. The… Read More
EconomyCommentary
The Congressional Budget Office released its annual study of the distribution of income and federal taxes. It tells us what we’ve long known: The rich pay… Read More
EconomyCommentary
The Treasury Department released this month figures showing that federal tax revenue exceeded $3 trillion in fiscal year 2014—the first time revenue surpassed that mark…. Read More
