Tax Reform Studies

Below is a selection of studies from a variety of economists, analysts and tax experts that explain why tax reform would encourage economic growth, spur economic growth and level the playing field for American businesses to compete in the global economy.

Tax Reform Overview

International Comparison of Effective Corporate Tax Rates
September 2016

The Business Roundtable’s Corporate Tax Reform – The Time is Now
The Business Roundtable
April 2013

Evolution of Territorial Tax Systems in the OECD
Prepared for the Technology CEO Council
April 2013

International Scorecard: Multinationals in the U.S. Economy
International Tax Policy Forum

A Global Perspective on Territorial Taxation
Philip S. Dittmer
August 2012

U.S. Corporate Tax Reform Backgrounder
Council on Foreign Relations
April 2012

The Moment of Truth
President Obama’s National Commission on Fiscal Responsibility and Reform
December 2010

Competitive Tax Rates for U.S. Companies: How Low to Go?
Peter Merrill
February 2009


Growing the U.S. Economy

American Companies and Global Supply Networks
Matthew J. Slaughter
January 2013

How Reform of the U.S. Corporate Tax Code Can Create Short- and Long-Term Economic Growth
Ike Brannon, Doug Holtz-Eakin, and Elizabeth Lowell
July 2011

Tax Policy Reform and Economic Growth
The Organisation for Economic Co-operation and Development


Competing in the Global Economy

Corporate Taxation and US MNCs: Ensuring a Competitive Economy
Gary Clyde Hufbauer, Peterson Institute for International Economics
April 2013

Macroeconomic Effects of Lower Corporate Income Tax Rates Recently Enacted Abroad
Drs. John Diamond and George Zodrow, Tax Policy Advisers LLC and Dr. Robert Carroll
Ernst & Young LLP

March 2013

Winning the $30 trillion decathlon: Going for gold in emerging markets
Yuval Atsmon, Peter Child, Richard Dobbs, and Laxman Narasimhan, McKinsey & Company
August 2012

Report to the President, Capturing Domestic Competitive Advantage in Advanced Manufacturing
Executive Office of the President, President Obama’s Council of Advisors on Science and Technology
July 2012

Prosperity at Risk, Harvard Business School’s Survey on U.S. Competitiveness
Michael E. Porter. Jan W. Rivkin
January 2012

Capturing the world’s emerging middle class
From McKinsey Quarterly
July 2010

Business Roundtable, Key Comparisons of International Tax Systems
The Business Roundtable
May 2010

The United States Economy Depends on Worldwide American Companies
The Business Roundtable
July 2009

Reform the Outdated Tax System to Enhance American Competitiveness
President Obama’s Council on Jobs and Competitiveness


Tax Reform in Other Countries

Center for Business Taxation Corporate Tax Ranking 2012
Katarzyna Bilicka and Michael Devereux, Oxford University
June 2012

2012 Annual Global Tax Competitiveness Ranking – A Canadian Good News Story
Duanjie Chen and Jack Mintz, The School of Public Policy, University of Calgary
September 2012