Complexity in the tax code has negative redistributive and growth consequences that have only accelerated over time as more and more policy goals are now implemented through the tax system.
Recent merger transactions highlight long-simmering problems in the U.S. corporate tax, particularly with respect to its international provisions.
This report focuses on the current state of U.S. PK-12 education. It highlights the converging trends that make this a special, promising moment in education reform.
This booklet provides a practical approach for business leaders seeking to understand the complex issues involved in transforming PK-12 education.
This report presents the findings of the first-ever national survey of school superintendents on U.S. competitiveness and the role of business in improving education outcomes in the U.S., including specific actions that business leaders can take to support transformative change.
The U.S. corporate tax code is broken. High rates and perverse incentives drive capital away from the corporate sector and toward other uses and countries. Professor Mihir A. Desai believes a handful of changes could fix all that.
Some of the world’s most original thinkers explain the competitiveness challenge America faces and point the way forward.
Professors Robin Greenwood and David Scharfstein make recommendations in three important domains in which the U.S. financial system has underperformed: financial stability, housing finance, and investment costs.
The last three decades have seen American capitalism transformed by a simple idea—that the evaluation and compensation of managers and investors should be outsourced to financial markets, says Professor Mihir A. Desai.