Quantitative Notes (Page 4 of 4)

Tax policy can have strong effects on the incentives to invest. This note describes a simple approach to approximate the effects of tax policy on investment and output using open source data and models.

Business tax reform, which has loomed on the horizon for more than a decade, may finally have its chance. In this Quantitative Note, I explore the consequences of two business tax reform concepts on incentives to invest among C-corporations in the retail industry: a cash flow tax and a corporate income tax system with reduced rates.