This analysis compares the current tax system with one that would exempt the foreign dividends of American corporations from U.S. taxes.

The authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.

This analysis compares the current tax system with one that would exempt the foreign dividends of American corporations from U.S. taxes.

The authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.

Top economists provide much-needed guidance--and some surprising conclusions--in response to rising public concerns about inequality in the U.S. tax system.

Top economists provide much-needed guidance--and some surprising conclusions--in response to rising public concerns about inequality in the U.S. tax system.