On March 25, 2021, David Morse, CPA’s Tax Policy Director submitted a written testimony before the Senate Committee on Finance. As the Senate Committee on Finance conducts a review of U.S. international tax policy about American employment and investment, the Coalition for a Prosperous America (CPA) offered its views as a nonprofit, nonpartisan organization representing…
Biden’s new tax proposal benefits renewable energy. But where tax credits are concerned, can individuals and companies that get those tax credits then use the capital to import green tech from China? What’s stopping them?
What’s in Biden’s corporate tax plan? The good news is that it looks like small and mid-sized businesses will be left unscathed.
[David Morse | April 6, 2021 | Inside Sources] There was a surprising moment of levity at a recent Senate Finance Committee hearing. And it came in the midst of a rather dry discussion on U.S. tax policy. In an exchange focused on obscure provisions of the 2017 Tax Cuts and Jobs Act (TCJA), Sen. Tom…
On March 31, the Biden Administration presented a policy-packed proposal titled “The American Jobs Plan.” Members of the Coalition for a Prosperous America (CPA) can review the proposal’s many infrastructure spending efforts here. In addition to planned projects, the plan also contains numerous ways to pay for its $2.25 trillion price tag. Here’s our top…
Some are getting nervous about new tax hikes to corporate income. Sales Factor Apportionment makes it harder for big corporations to avoid taxes by establishing headquarters in fiscal paradises.
The Broken Tax System: Is It Hurting American Domestic Business? Discussing economic implications, revenue streams and corporate tax avoidance. David Morse, the tax policy director for CPA sheds some light on Sales Factor Apportionment and why it’s needed. Watch episode 3: Trade
In this article, published in Tax Notes Federal on Sept 21, 2020, CPA Chief Economist Jeff Ferry and CPA Board Member Bill Parks analyze the federal corporate tax paid by the S&P 500 companies in 2019 and find they paid on average less than 9% in cash federal tax last year. The authors compare it…
David Morse is tax policy director at the Coalition for a Prosperous America Education Fund. Follow him on Twitter @CentristinIdaho. There was a lot of fuss in late 2017 when Congress passed the Tax Cut and Jobs Act (TCJA). The legislation was expected to significantly revamp America’s tax system — and hopefully tackle the thorny…
