Doron Narotzki (Akron) has posted four tax papers on SSRN:
Tariffs: Back to the Future, 116 Tax Notes Int'l 565 (Oct. 28, 2024):
In this article, Narotzki explores the resurgence of high tariffs in U.S. trade policy, beginning with the Trump administration and continuing into the Biden administration, that were initially intended to protect domestic industries and reduce trade deficits, but have instead led to increased consumer prices, strained diplomatic relationships, and harmed global trade dynamics.
The Renewed Case for a Financial Transaction Tax, 184 Tax Notes Fed. 2707 (Sept. 30, 2024):
In this article, Narotzki traces the history of financial transaction taxes and examines several recent legislative proposals, arguing that imposing a financial transaction tax is good tax policy.
Scrapping Tariffs, Spurring Growth, 184 Tax Notes Fed. 2289 (Sept. 16, 2024):
In this article, Narotzki argues that there are better ways to achieve the objectives behind tariffs and suggests several of them.
Tax Rate Trouble: 15 Percent Is Too Low for Corporate America, 184 Tax Notes Fed. 2094 (Sept. 9, 2024) (with Vered Kuperberg):
In this article, the authors argue that reducing the federal corporate tax rate to 15 percent would be a mistake that could exacerbate economic inequality and undermine international efforts to curb harmful corporate tax competition.
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