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.

Explore All Publications

Policy Proposals December 3, 2010

A modern corporate tax

The U.S. corporate tax system introduced more than 100 years ago has not kept pace with changes to the economy. The growing role of financial innovation and th…
Policy Proposals June 1, 2008

Stabilizing state and local budgets: A proposal for tax-base insurance

Akash Deep and Robert Z. Lawrence propose an affordable federal instrument that could mitigate the adverse impact of tax-revenue shocks on communities by allow…
Policy Proposals December 1, 2007

Employment-based tax credits for low-skilled workers

This paper proposes increasing the return to work for low-income families through the expansion the earned income tax credit for low-income childless taxpayers…
Policy Proposals October 30, 2007

An equitable tax reform to address global climate change

This paper describes a carbon tax swap that is revenue and distributionally neutral. The tax swap levies a tax on greenhouse gas emissions with revenue being u…
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…
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 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…
1 7 8 9 10