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Tax Policy

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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.

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.

On Wednesday, Oct. 28, the Kenan Institute hosted a virtual fireside chat with Senior Fellow and Political Quotient Advisors CEO Mary Moore Hamrick. In discussion with Director of External Affairs MacKenzie Babb, Hamrick talked through the current political landscape just one week before the historic 2020 U.S. presidential election.

The economy continues to rank as voters’ top issue leading up to the historic 2020 U.S. presidential election – coming as no surprise given the ongoing recession and unprecedented economic turmoil driven by COVID-19. But as we begin to see some indicators rebound and others stagnate, what is the true state of the economy – and what should our elected officials and other leaders be doing to improve it?

Join leaders from the Kenan Institute and its affiliated centers for two virtual information sessions. UNC Kenan-Flagler Business School undergraduate and MBA students will have the opportunity to connect with center leadership and learn about ways to get involved with the institute's work.

The UNC Tax Center builds bridges between tax scholars, policymakers and practitioners who share an interest in evidence-based tax research.

The Tax Cuts and Jobs Act of 2017 (TCJA) allowed for the creation of Opportunity Zones (OZs) — specially designated census tracts encompassing low-income neighborhoods meant to stimulate investment through large tax incentives. But critics say the program has not spurred additional investment as much as rewarded politically connected investors. In this Kenan Insight, we investigate what role, if any, bias and political party affiliation plays in the selection of OZs.

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.