Consumption taxes are "border adjustable taxes" allowed under WTO rules. They average 17% globally. This means that virtually all foreign countries tax our exports at...

Sales factor apportionment (SFA) is, in our view, the best way to tax all firms - domestic, multinational and foreign - fairly in an integrated...

Our corporate tax system should be reformed to benefit U.S. domestic companies. Instead, it continues to place our businesses at a competitive disadvantage in global...

How the TCJA’s Offshoring Incentives Can be Eliminated with Sales Factor Apportionment View the Flyer

Why the trade deficit is the core economic problem we face.  Balancing trade will help eliminate the unemployment, growth and government budget deficit problems. Get...