Tax Reform & Revenue

Wealth Tax Admin Costs and Realization Rates

The theoretical revenue potential of an annual wealth tax on ultra-high net worth individuals is massive. However, historical precedents in Europe indicate that static scoring models fail to account for severe evasion elasticities and heavy administrative drag.

Read Analysis →

The Arithmetic of a 30% Corporate Rate

Proposals to raise the corporate income tax rate from 21% to 28% or 30% are central to debates over budget reconciliation. We examine static vs. dynamic scoring models.

Read Analysis →