Tax policy affects workers and families, entrepreneurs and investors, nonprofits and corporations. The Tax Policy Network exists to improve the quality of tax-policy decision-making by bringing both a fresh and rigorous research-driven perspective on policy-relevant debates to policymakers, journalists, and the public.
Many of the most important insights about business tax policy fall squarely in the realm of academics that study accounting, financial reporting, tax compliance, tax administration, and firm behavior, but those voices are too often missing from public discussion. The Tax Policy Network fellows are drawn from a large community of scholarly contributors, who translate their rigorous research into policy-relevant insights, comments, and reports that clearly illustrate both the economics and mechanics of tax policies that deeply affect the world around us.
Many of our fellows are trained in accounting and have experience working in this field, which helps us provide a unique perspective on how tax rules are implemented and measured. Our expertise reflects a deep understanding of the definition of the tax base, timing and recognition, interactions with financial statements, administrative feasibility, compliance costs, complexity, and enforcement realities. We examine tradeoffs that are often overlooked by traditional thought leaders in this space, including how tax policy design choices affect disclosure and transparency, taxpayer behavior, revenue stability, and the integrity of the tax system.
The expertise in the Tax Research Network enables us to engage tax debates with greater clarity, realism, and intellectual honesty. Ultimately, we believe this will result in tax systems are simpler to administer, harder to game, and better aligned with society’s goals.
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