Publications

The Hamilton Project produces and commissions policy proposals and analyses to promote broad-based economic growth by embracing a significant role for well-designed government policies and public investment.

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Policy Proposals June 2, 2007

Reforming corporate taxation in a global economy: A proposal to adopt formulary apportionment

This paper argues that the current system of taxing multinational firms generates tax distortions. It proposes a new system that would protect the U.S. tax bas…
Policy Proposals June 1, 2007

Taxing privilege more effectively: Replacing the estate tax with an inheritance tax

Lily Batchelder proposes replacing the estate tax with an inheritance tax. She argues that this tax would lower taxes on heirs receiving smaller inheritances a…
Papers June 1, 2007

Achieving progressive tax reform in an increasingly global economy

The dynamic forces of technological change, financial innovation, and globalization present new challenges for progressive taxation. This strategy paper offers…
Policy Proposals June 1, 2007

Rehabilitating the business income tax

In this paper, Edward D. Kleinbard introduces the Business Enterprise Income Tax (BEIT), a proposal for reforming business income taxation. He argues that the …
Policy Proposals September 1, 2006

Fundamental restructuring of unemployment insurance: Wage-loss insurance and temporary earnings replacement accounts

This paper describes a proposal to restructure social insurance after job loss in order to improve protection against long-term effects of unemployment, provid…
Policy Proposals July 1, 2006

The ‘simple return’: Reducing America’s tax burden through simple return-free filing

In this paper, Austan Goolsbee proposes phasing in a simple program known as the "Simple Return," that would allow the U.S. government to take advantage of the…
Policy Proposals April 1, 2006

Improving opportunities and incentives for saving by middle- and low-income households

Many middle- and low-income Americans retire without having accumulated sufficient savings to enjoy a comfortable retirement. This paper proposes changing the …
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