April 19, 2005
Raising the Social Security Wage Cap Would Hurt Small Businesses
By Norbert J. Michel, Ph.D., J. Scott Moody, and Ralph A. Rector, Ph.D.
(Backgrounder #1845)
Raising the Social Security wage cap would not fix Social Security's finances, but it would directly increase taxes for 3 million small-business owners by as ...
April 12, 2005
The Perfect Target for Tax Reform: The Corporate AMT
By Norbert J. Michel, Ph.D.
(WebMemo #719)
Repeal of the corporate AMT would not substantially impact tax revenue.
March 29, 2005
The President's Savings Plans: Good for Retirees?and Everyone Else
By Norbert J. Michel, Ph.D.
(WebMemo #704)
Social Security can be helped by allowing workers to invest part of their payroll taxes in their own accounts while also removing barriers to saving ...
March 17, 2005
Raising the Social Security Wage Cap Would Hurt Small Business
By Norbert J. Michel, Ph.D., and J. Scott Moody
(WebMemo #694)
Raising the payroll tax cap would impact millions of small businesses, slow economic activity, and cost jobs.
January 14, 2005
Did the Bush Tax Cuts Substantially Reduce Tax Payments by Corporations? A Critique of the Citizens for Tax Justice Report
By Norbert J. Michel, Ph.D.
(Center for Data Analysis Report #05-01)
The recently released Citizens for Tax Justice study of corporate taxation is filled with errors and omissions. The report's most disturbing aspect is that it ...
November 24, 2004
A Research Program on the Interplay Between Entrepreneurial Activity and Tax Policy
By Norbert J. Michel, Ph.D., and Ralph A. Rector, Ph.D.
(Center for Data Analysis Report #04-16)
Little attention has been paid to the relationship between entrepreneurship (at all levels) and federal tax policy. Numerous databases could—and do—support research into this relationship, ...
November 11, 2004
Hollywood, Values, and P2P Lawsuits
By James L. Gattuso and Norbert J. Michel, Ph.D.
(WebMemo #609)
MPAA's filesharing lawsuits are a sensible alternative to regulating technology.
October 25, 2004
Dividend Policy and the 2003 Tax Cut: Preliminary Evidence
By Norbert J. Michel, Ph.D., and Ralph A. Rector, Ph.D.
(WebMemo #594)
Research suggests that these tax cuts did influence corporate behavior.
October 19, 2004
Why the Budget Deficit Should Not Stop Tax Reform: The Ensuing Struggle over "Neutrality"
By Norbert J. Michel, Ph.D.
(Backgrounder #1808)
Only a simplified, pro-growth tax code, coupled with Social Security and Medicare systems that allow citizens to fund their own retirement and health care, can ...
October 13, 2004
Anything but Avoidance: Citizens for Tax Justice's Blundering Corporate Tax Report
By Norbert J. Michel, Ph.D.
(WebMemo #586)
CTJ's report on corporate taxation is riddled with errors.
August 23, 2004
Internet File Sharing: The Evidence So Far and What It Means for the Future
By Norbert J. Michel, Ph.D.
(Backgrounder #1790)
Internet file sharing threatens artists' ability to sell their music through digital downloading because the digital files available from artists are virtually indistinguishable from those ...
February 11, 2004
The Economic Impact of Taxing Internet Access
By Norbert J. Michel, Ph.D., and William W. Beach
(WebMemo #424)
Economic analysis predicts that taxing the Internet would reduce GDP, disposable income, and employment.
May 5, 2003
Ohio Companies' Cost of Capital Would Fall
By Norbert J. Michel, Ralph A. Rector, Ph.D., and Alfredo Goyburu
(WebMemo #269)
By estimating the weighted average cost of capital for a sample of 87 publicly traded firms in Ohio, we found that the President's plan would ...
April 30, 2003
How the President's Dividend Plan Would Increase Corporate Investment
By Norbert J. Michel, Ralph A. Rector, Ph.D., and Alfredo Goyburu
(Center for Data Analysis Report #0307)
Opponents claim that dividend tax relief would benefit only the wealthiest taxpayers, while supporters claim that it would spur new corporate investment, leading to additional ...
April 16, 2003
The Economic and Fiscal Effects of the President's Growth Package
By William W. Beach, Ralph A. Rector, Alfredo Goyburu, and Norbert J. Michel
(Center for Data Analysis Report #03-05)
Congressional efforts to fashion the FY 2004 budget come at a time when the United States faces weaker than expected job growth, shrinking consumer confidence, ...
April 16, 2003
Appendix: The Economic and Fiscal Effects of the President's Growth Package
By William W. Beach, Ralph A. Rector, Ph.D., Alfredo Goyburu, and Norbert J. Michel
(Center for Data Analysis Report #03-05)
Appendix: The Economic and Fiscal Effects of the President's Growth Package
April 3, 2003
Everyone Profits from Hurdling Dividends
By Norbert J. Michel
(WebMemo #248)
Over time, the effects of lowering the cost of capital through ending the double tax on dividends leads to higher economic growth and widespread economic ...
March 28, 2003
Pathway to Economic Growth and Tax Reform: Eliminating the Double Tax on Dividends
By Daniel J. Mitchell, Ph.D., Norbert J. Michel, and David C. John
(Backgrounder #1640)
Ending the double taxation of dividends also is an inherent and necessary component of fundamental tax reform.
February 3, 2003
The Economic and Fiscal Effects of Ending the Federal Double Taxation of Dividends
By Norbert J. Michel, Alfredo Goyburu, and Ralph Rector, Ph.D.
(Center for Data Analysis Report #Working Paper)
Economic analysts at the Center for Data Analysis (CDA) at The Heritage Foundation found, in a study of a dividend reform proposal similar to President ...
January 7, 2003
Who Really Benefits from Dividend Tax Relief?
By Norbert J. Michel
(Center for Data Analysis Report #03-02)
The fact that many American hold equities in tax-deferred accounts will not, in the long run, diminish the impact of eliminating the double taxation of ...
September 25, 2002
Self-Defense: A Different Tune on Copyright
By James L. Gattuso and Norbert J. Michel
(Executive Memorandum #835)
Representative Howard Berman (D-CA) proposed a radically different approach to solve the digital copyright violation problem: allowing copyright owners to use digital self-help measures to ...
