Liberty Taxed: A Blog on U.S. Tax Policy

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The OECD Plan to Increase Taxes Costs More Than It Raises
The new minimum tax could cost the global economy more than $28 billion a year.
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Adam Michel
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Trends in Base Erosion and Profit Shifting
Profit shifting is smaller than you think and has most recently fallen to its lowest level in over a decade.
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Adam Michel
Tax Policy: Missing in Action
The next president will have an unprecedented opportunity to build on the success of the 2017 Tax Cuts and Jobs Act
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Adam Michel
Extraterritorial Taxation: Is It All Our Fault?
New Tax Notes article argues U.S. international tax law can embolden other bad actors.
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Adam Michel
The Case Against the Child Tax Credit
A poorly targeted transfer program that does not meaningfully change fertility decisions.
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Adam Michel
Reforming the 1974 Budget Act’s Definition of Tax Expenditure
Congress can ensure that future tax policy debates are better informed by clarifying how scorekeepers define tax expenditures
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Adam Michel
W&M OECD International Tax Hearing Wrap‐​Up
The OECD framework is likely to further destabilize the international tax system, in addition to raising effective tax rates, increasing compliance…
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Adam Michel
Did Tax Cuts Cause Rising Deficits?
Rapid health and retirement spending growth is neither caused by nor fixable with the tax code.
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Adam Michel
Liberty Taxed: A Blog on U.S. Tax Policy
Liberty Taxed: A Blog on U.S. Tax Policy

Liberty Taxed: A Blog on U.S. Tax Policy

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