Cruz' Tax Plan Trumps the Trump Plan in Economic Growth

NCPA: When it comes to economic growth effects, the Cruz tax plan “trumps” the Trump plan, according to the advance summary of a new analysis from the National Center for Policy Analysis’ Tax Analysis Center and the Beacon Hill Institute. However, without assuming that some spending reductions would take place, both plans would add to the national debt.

Defining Meaningful Tax Reform

NCPA: As tax reform continues to play a major role in the 2016 presidential debates, National Center for Policy Analysis Senior Fellow and Director of the Beacon Hill Institute David Tuerck and Beacon Hill’s James Angelini have published a new report outlining the impact of different tax reform plans.

Ideas on U.S. Tax Reform

In order to pursue meaningful tax reform, it is necessary to define income using either the consumption or the accretion to net worth (income) standard. Advocates of the consumption standard assert that …

New Overtime Regulations Could Hurt Workers: NCPA

NCPA: The Obama Administration’s changes to the federal overtime regulations could hurt workers’ upward mobility and limit workplace flexibility and employment options for those trying to climb the income ladder, according to a new report by National Center for Policy Analysis Research Associate Jacob Kohlhepp.

The Economic Burden of Corporate Taxation

Executive Summary As other countries lower their corporate tax rates, U.S. corporations are reincorporating in lower tax countries (engaging in “tax inversions”) to reduce their tax burdens. Permanently eliminating or lowering the …

Principles of the Flat Tax

Today’s graduated income tax system is a morass of deductions, exemptions, allowances, credits and other loopholes: Every year U.S. taxpayers pay an amount equal to 30 percent of total income …

Out of Gas: The Highway Trust Fund

Executive Summary The federal Highway Trust Fund is running on empty, despite $34 billion in annual revenues from taxes on gasoline, diesel and other fuels dedicated to pay for the Interstate Highway …

How Corporations Are Taxed

Executive Summary There appears to be agreement in principle that U.S. corporate tax rates are too high. The top U.S. corporate income tax rate is 35 percent — the highest in …

Do Mortgage Deductions Help Homebuyers?

NCPA: Mortgage-related deductions do little to reduce the cost of home ownership for those in the lowest income quintiles, according to a new report by National Center for Policy Analysis Senior Fellow Pamela Villarreal and Research Associates Matt Cafrelli and Joshua Latshaw.