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Analysis and Commentary

State Taxation And The Reallocation Of Business Activity: Evidence From Establishment-Level Data

by Joshua D. Rauh, Xavier Giroudvia Journal of Political Economy
Tuesday, April 9, 2019

Using census microdata on multistate firms and their organizational forms, we estimate the impact of state taxes on business activity. For C corporations, employment and the number of establishments have short-run corporate tax elasticities of −0.4 to −0.5 and do not vary with changes in personal tax rates. Pass-through entity activities show tax elasticities of −0.2 to −0.4 with respect to personal tax rates and are invariant with respect to corporate tax rates. 


John Yoo: Democrats, White House Prepare For Fight Over Trump’s Tax Returns

interview with John Yoovia Fox News
Friday, April 5, 2019

Hoover Institution fellow John Yoo discusses how the House Ways and Means Committee is demanding that President Trump release his tax returns. This could escalate into a terrible abuse of power resulting in a political weapon of partisan politics.

Analysis and Commentary

Will Newsom’s “Inspirational Framework” Include More Taxes And Regulations?

by Bill Whalenvia The Sacramento Bee
Friday, April 5, 2019

In the neighborhood of America’s blue states, California is more than keeping up with the Joneses. Three years ago, voters in America’s nation-state legalized recreational marijuana. In New York, a legislative push to do the same as part of a bigger state budget deal just went up in smoke (it might pass this summer when it’s a standalone vote).

In the News

Trump's Top Economic Adviser Still Supports Carbon Tax

quoting Casey B. Mulliganvia E&E News
Wednesday, March 20, 2019
President Trump's top economic adviser is not backing away from his belief that a carbon tax would be an effective way to address greenhouse gas emissions.
In the News

Opinion: The Folly Of Elizabeth Warren’s Wealth Tax

quoting Martin Feldsteinvia Market Watch
Monday, March 11, 2019

Most fortunes are the earned by entrepreneurs cashing in on their great ideas, not the idle rich of Democrats’ fantasies.

In the News

Carbon Tax Is Feel-Good Folly

quoting Thomas Sowellvia The Bulletin
Saturday, March 9, 2019

The great economist Thomas Sowell said: “Much of the social history of the Western world over the past three decades has involved replacing what worked with what sounded good.”

Policy Seminar with Rebecca Diamond

Thursday, February 28, 2019
Annenberg Conference Room, Lou Henry Hoover Building

Rebecca Diamond, Hoover Institution national fellow, and associate professor of economics at the Stanford Graduate School of Business, discussed “The Effects of Rent Control Expansion on Tenants, Landlords, and Inequality: Evidence from San Francisco.”

Analysis and Commentary

Davis On Saez And Zucman

by David R. Hendersonvia EconLog
Monday, March 4, 2019

We can only hope that in their forthcoming book on tax justice, Saez and Zucman will say the things they didn’t say in their op-ed. We can hope that they’ll help us with two empirical questions. First, what was really happening in the era of high rates? Second, why don’t they think we should worry about how taxes will affect growth? Furthermore, we can hope that they will explain their underlying philosophical position—what do they mean by “justice,” and why do they think we should share their views?

Centennial SecretsFeatured

Simplifying The Tax System: The History Of The Flat Tax

via The Hoover Centennial
Friday, March 1, 2019

Hoover Fellows Alvin Rabushka and Robert Hall first proposed the flat-tax plan in 1981, and it continues to be utilized in countries around the world to this day.

Analysis and Commentary

The Flat Tax In Retreat

by Alvin Rabushkavia Flat Tax
Saturday, February 23, 2019

The flat tax movement peaked at 40 countries. Beginning in 2009, the following countries added a second (or more) higher rate(s) on upper-income households, with two adding a second lower rate.