Assaf Razin, Efraim Sadka, 18 December 2017

The ongoing advance of globalisation has created a genuine need for international tax reforms. This column explores potential reforms and their likely effects, using a model with flexible prices. Residence-based income taxation is shown to have welfare advantages over source-based taxation, though at the cost of a larger trade deficit. Non-transitory border taxes are shown to be ineffective at reducing this deficit.

William Nordhaus, 08 October 2018

President Trump’s doctrine on trade represents a radical break with previous US policy. This column, the first of two examining the Trump doctrine, argues that he embraces fallacies as facts, and that the efforts to reform tax are flawed and will make tax law more complex. If enacted, the Auerbach-Ryan Tax Plan would be a mechanism by which the US government collects taxes to benefit rich citizens at the expense of the country's trading partners.

James Poterba, 22 May 2009

James Poterba of MIT and President of the National Bureau of Economic Research talks to Romesh Vaitilingam about his research on the economic consequences of ‘tax expenditures’ (the US term for tax deductions), and the short- and long-term prospects for tax reform in the United States book. The interview was recorded at the American Economic Association meetings in San Francisco in January 2009.

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