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Market-Based Solutions to Vital Economic Issues


Market-Based Solutions to Vital Economic Issues

Tax Policy


Join the Urban-Brookings Tax Policy Center and the University of North Carolina Tax Center for a live webinar featuring accounting, law, and economics experts as they discuss the effects of the Biden Administration on corporate tax proposals.

Jeff Hoopes, research director of the Kenan Institute-affiliated UNC Tax Center, weighed in as part of The Washington Post’s coverage of the recent ProPublica report on how America’s wealthiest individuals pay little to no income tax.

The Biden administration's $2.3 trillion American Jobs Plan comes with a hefty price tag, which the president hopes to pay in part by introducing a 15% minimum tax on corporate book income. Predictably, policymakers from both sides of the aisle are sounding off, but the argument is more complicated and nuanced than partisan rhetoric. In this Kenan Insight, we outline the intricacies and implications of taxing book income.

In partnership with the AICPA, the UNC Tax Center's expert panel will share highlights from the Senate Finance Committee expected whitepaper on proposed US tax legislation, details from the expected Treasury Green Book on Biden administration revenue proposals, as well as updates and discussion of the latest academic research on income shifting and global tax policy.

UNC Tax Center Research Director Jeff Hoopes testified at Sen. Elizabeth Warren’s finance subcommittee hearing on Tuesday, April 27. Hoopes called Warren’s proposal for a 7% tax on book income a "Band-aid solution that creates more problems than it solves."

Kenan Institute Senior Fellow Mary Moore Hamrick, CEO of Political Quotient Advisors, outlines the major “buckets” of President Biden’s proposed $3 trillion infrastructure bill.

In partnership with the AICPA, the UNC Tax Center's expert panel will share an overall economic outlook for 2021, a look at the Biden administration’s expected tax policy direction, the tax legislative outlook for 2021 and beyond and possible administrative and regulatory actions.

As we approach the one-year mark of state-issued stay-at-home orders, the short- and long-term impact of the global COVID-19 pandemic on state coffers is still being assessed. With businesses forced to close and unemployment at near-record levels, state policymakers are scrambling to find ways to make up for lost tax revenue. In this Kenan Insight, we look at both the challenges and opportunities for balancing state budgets in light of this new economic reality.

Much has been made of presumed profit shifting by U.S.-based multinationals to foreign countries, particularly the ramifications of the practice on the U.S. tax base. In this video, Jennifer Blouin, professor of accounting at The Wharton School, discusses research that shows profit shifting is actually less deleterious to the country’s corporate tax base than is often believed.

A July 2020 analysis conducted by the Urban Institute estimated states would lose $200 billion in tax revenue through the June 2021 fiscal period due to COVID-19. How states manage this shortfall will impact individuals and businesses. In partnership with the AICPA, our expert panel will share the latest revenue projections and provide insight into actions states are and will be taking to increase revenue.

Please join us for an exclusive conversation with Harvey Gantt, architect, politician and former mayor of Charlotte, on Thursday, Oct. 29. This virtual experience is part of the Dean’s Speaker Series, hosted by Kenan-Flagler Business School Dean Doug Shackelford.

In this virtual fireside chat, Kenan Institute Senior Fellow Mary Moore Hamrick, CEO of Political Quotient Advisors, will explore the political landscape ahead of the historic 2020 U.S. presidential election.

Our Tax Policy Experts

Jeffrey Hoopes

Associate Professor of Accounting

Courtney Knoll

Associate Director, UNC Tax Center & Clinical Associate Professor of Accounting

Edward Maydew

David E. Hoffman Distinguished Professor of Accounting, Faculty Director for UNC Tax Center

Centers & Initiatives

UNC Tax Center

Building bridges between tax scholars, policymakers and practitioners who share an interest in evidence-based tax research.