Skip to main content

Research and Reports

Research and Reports

Research and Reports on Current Policy*

Faculty affiliated with the Center for Tax Law and Policy list among their publications some of the most important contributions on a diverse array of issues, including consumption taxation, wealth taxation, inflation indexing, the taxation of financial instruments, tax shelters, stock-based compensation plans, the propriety of regional cost of living adjustments, the taxation of private equity fund managers, the progressivity effects of imputed income and changing work patterns, and optimal taxation.

General Listings of Faculty Research

Michael Knoll, Chris Sanchirico, Reed Shuldiner 

Reports on Current Policy

Sanchirico, Chris William, Digital Services Taxes This Time Around (September 26, 2022). U of Penn, Inst for Law & Econ Research Paper No. 22-37, Available at SSRN: https://ssrn.com/abstract=4236454

Sanchirico, Chris William, Should a Global Minimum Tax be Country-by-Country? (March 25, 2022). U of Penn, Inst for Law & Econ Research Paper No. 22-24, Available at SSRN: https://ssrn.com/abstract=4117288

Sanchirico, Chris William, A Game-theoretic Analysis of Global Minimum Tax Design: Country-by-country v. Global averaging (March 25, 2022). U of Penn, Inst for Law & Econ Research Paper No. 22-19, Available at SSRN: https://ssrn.com/abstract=4066747

Sanchirico, Chris William, The Ramsey Rule at 100: Pairing Back the Overgrowth (September 23, 2021). U of Penn, Inst for Law & Econ Research Paper No. 21-25, Available at SSRN: https://ssrn.com/abstract=3925625

Sanchirico, Chris William, Why the Optimal Long-Run Tax Rate on Capital is Zero…or Very High: The Missing Explanation (April 30, 2020). U of Penn, Inst for Law & Econ Research Paper No. 20-33. Available at SSRN: https://ssrn.com/abstract=3589720

Sanchirico, Chris William, “Earnings Stripping under the BEAT” forthcoming Tax Law Review, (Posted: May 28, 2019). U of Penn, Inst for Law & Econ Research Paper No. 19-25. Available at SSRN: http://ssrn.com/abstract=3395416.

Sanchirico, Chris William, “The New US Tax Preference for ‘Foreign-Derived Intangible Income’”, Tax Law Review, Vol. 71, No. 4, pp. 625-664 2018, (Posted: April 30, 2018). U of Penn, Inst for Law & Econ Research Paper No. 18-7. Available at SSRN: https://ssrn.com/abstract=3171091.

Knoll, Michael S., “Before International Tax Reform, We Need to Understand Why Firms Invert” (September 2017). Penn Wharton Public Policy Initiative Issue Brief Vol. 5. No. 8, U of Penn. Available at Penn Wharton Public Policy Initiative Site

Sanchirico, Chris William, “KISS the Tax Blueprint Goodbye: Meet the 25-25-25 Plan” (August 15, 2017). U of Penn, Inst for Law & Econ Research Paper No. 17-35. Available at SSRN: https://ssrn.com/abstract=3019292.

Sanchirico, Chris William, Expensing and Interest in the GOP Blueprint: Good Deal? Good Idea? (January 31, 2017). U of Penn, Inst for Law & Econ Research Paper No. 17-4. Available at SSRN: https://ssrn.com/abstract=2908926.

Sanchirico, Chris William, Do Capital Income Taxes Hinder Growth? (February 22, 2013). Penn Wharton Public Policy Initiative Issue Brief Vol. 1. No. 2, U of Penn, Inst for Law & Econ Research Paper No. 13-6. Available at SSRN: https://ssrn.com/abstract=2222843.

 

* All opinions expressed in the research and reports herein listed or linked are those of the respective author(s) and do not necessarily reflect the views of the Center for Tax Law and Policy or of the University of Pennsylvania.