PUBLICATIONS BY Guinevere Nell
Research
2009 Research
November 06, 2009
Pelosi Health Care Plan: Who Pays the Surtax?
By Rea S. Hederman, Jr., and Guinevere Nell
(WebMemo #2687)
The Pelosi health care plan relies on a large surtax that would gradually encompass all American taxpayers, much like the dreaded Alternative Minimum Tax does.
October 15, 2009
Adding Insult to Injury: The Baucus Health Plan Imposes New Taxes on the Sick
By Robert A. Book, Ph.D., Guinevere L. Nell, and Paul L. Winfree
(WebMemo #2651)
The Baucus health care plan would harm those it should help and help those who need help the least.
September 25, 2009
The Baucus Individual Health Insurance Mandate: Taxing Low-Income and Moderate-Income Workers
By Robert A. Book, Ph.D., Guinevere Nell, and Paul L. Winfree
(Backgrounder #2325)
The individual mandate in the Baucus health care plan would impose punitively high, regressive taxes on low-income and moderate-income working families. Its penalties and additional taxes on business would discourage companies from hiring or continuing to employ low-income and moderate-income workers. The plan would substantially raise health insurance premiums. Yet the plan would still leave millions of Americans without access to affordable health insurance. Adding to their misfortune, it would then punish them with a tax penalty precisely because they are uninsured.
February 03, 2009
Sustainable Economic Stimulus: Repeal Capital Gains and Dividend Taxes
By Karen A. Campbell and Guinevere Nell
(WebMemo #2263)
Although policymakers are currently discussing an $825 billion economic stimulus package, completely eliminating capital gains and dividend taxes would be a cheaper and more effective means of sparking economic renewal.
February 02, 2009
Stimulus Plan Should Include Pro-Growth Tax Relief for Families in Every State
By Shanea J. Watkins, Ph.D., and Guinevere Nell
(WebMemo #2262)
The stimulus plan scheduled for debate in the Senate should include an extension of the 2001 and 2003 tax reductions and a reduction of tax rates for individuals, small businesses, and corporations through 2013.
February 02, 2009
The "American Option" Is Good for Small Business
By Guinevere Nell
(WebMemo #2261)
The "American Option," introduced by Senator Jim DeMint (R–SC), avoids the discredited Keynesian consumption-based stimulus and instead follows the tried and true method of cutting taxes on businesses.
2008 Research
October 30, 2008
How the Obama and McCain Tax Plans Will Affect America's Small Businesses
By Guinevere Nell
(Backgrounder #2203)
While Senator Obama claims to raise taxes only on the "rich," the group he is targeting is mostly entrepreneurs. More than a third of small businesses that file taxes as partnerships or S-Corps have incomes in the range that Obama would target with a tax increase. Those in the top 1 percent face a tax rate 11 percentage points higher under Obama's tax plan.
October 15, 2008
The Obama and McCain Tax Plans: How Do They Compare?
By William Beach, Karen Campbell, Ph.D., Rea S. Hederman, Jr., and Guinevere Nell
(Center for Data Analysis Report #08-09)
The results in this paper are based on the specific tax policy proposals of Senator Barack Obama and Senator John McCain. The economy improves under each plan as compared to the CBO baseline that assumes that all of the Bush tax cuts disappear. While both candidates plan to reduce taxes compared to this scenario and each achieves his stated goal, their approaches are quite different.
September 16, 2008
Free-Market Philanthropy: The Social Aspect of Entrepreneurship
By Guinevere Nell, James Sherk, and Paul L. Winfree
(Center for Data Analysis Report #08-07)
An enduring criticism of free markets is that they are based on self-centered greed. However, the philanthropic actions of entrepreneurs, measured by the size of their charitable contributions as a portion of income, are 80 percent greater than the rest of the population. This suggests that those who benefit the most from the free market give the most back.
April 30, 2008
More H-1B Visas, More American Jobs, A Better Economy
By James Sherk and Guinevere Nell
(Center for Data Analysis Report #08-01)
High-tech employers cannot hire needed new workers, and advanced fields like computers and mathematicals are at full employment. Raising the cap on H-1B visas for skilled workers would allow these companies to expand inside the U.S. and would increase tax revenues by $69 billion over eight years, which would not harm the economy, unlike tax increases sought for PAYGO offsets.
April 15, 2008
Economic Effects of Increasing the Tax Rates on Capital Gains and Dividends
By William Beach, Rea S. Hederman, Jr., and Guinevere Nell
(WebMemo #1891)
On December 31, 2010, the low tax rates on capital gains and dividends enacted in 2003 will increase to the higher level that applied prior to that year. Many economists agree that the expiration of these tax cuts will discourage investment and slow economic growth. The United States already has one of the world’s highest capital gains tax rates.
April 14, 2008
Coming Together on Tax Simplification: AMT and Extending the Tax Cuts
By Guinevere Nell
(WebMemo #1888)
Several proponents of small government oppose repeal of the individual alternative minimum tax (AMT) despite that tax's confusing strictures, bureaucratic nature, and excessive demands on the American taxpayer. This is due to an unfortunate misunderstanding of repeal's effects.
2007 Research
November 07, 2007
The End of Pro-Growth Tax Policy: How the Rangel Tax Bill Could Affect the U.S. Economy
By William W. Beach and Guinevere Nell
(WebMemo #1697)
At stake in the current debate is a shift in tax policy from emphasizing growth in the economy to emphasizing tax increases that would pay for more federal spending.
November 20, 2009
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