Scott A. Hodge
Tax Foundation
Washington, DC, United States
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Past articles by Scott:
Joe Biden’s 67 Percent Tax on Wealth
Biden may have rejected a Bernie Sanders-style wealth tax, but the Democratic nominee is proposing other ways of taxing wealth without explicitly labeling his policies a wealth tax—by as much as 67 percent. → Read More
Digital Tax Deadlock: Where Do We Go from Here?
We recently hosted an exclusive webinar discussion to get up to speed on recent digital tax developments and gain insight from leading international tax experts on the OECD's BEPS project. Read More → Read More
Latest Data Shows That the Tax Cuts and Jobs Act Did Not Dampen Charitable Giving
Americans contributed nearly $450 billion to charitable causes in 2019. This is a record level of giving in nominal terms; adjusting for inflation, it is the second-highest amount ever after 2017. → Read More
Is Now the Time for a $100 billion Tax Increase?
The OECD recently released a statement boasting that they are continuing to work “full steam” on their global digital tax project despite the ongoing COVID-19 crisis. → Read More
What Would Income Equality Really Look Like?
Over half of American households receive more in entitlement benefits than they pay. How much is the government already redistributing income through the tax code? → Read More
U.S. Businesses Pay or Remit 93 Percent of All Taxes Collected in America
There have been a number of recent media reports highlighting that the 2017 Tax Cuts and Jobs Act reduced the tax bills for many U.S. corporations. Setting aside the debate over whether a low tax bill is fair, what is missed in such stories is that American businesses are… Read More → Read More
Trump wants to cut middle-class taxes. The easiest solution? Repeal tariffs
As the Trump administration explores ways to deliver a new middle-class tax cut, the most obvious answer is to repeal the administration’s newly imposed tariffs. Tariffs tax middle-class American families and threaten to undermine the economic growth generated from the new tax reform law. → Read More
Correct Decision to Exempt Canada and Mexico Assures that New Tariffs Won’t Work as Planned
President Trump's plan to impose tariffs on all steel and aluminum imports--except those from Mexico and Canada--will not work as the administration hopes. → Read More
Statement on Final Passage of the Tax Cuts and Jobs Act
With the Tax Cuts and Jobs Act, Congress took a historic step toward rewriting the U.S. tax code for the first time since 1986. → Read More
The Jobs and Wage Effects of a Corporate Rate Cut
Corporate tax reform done right is key to growing the economy, boosting real family incomes, and making the U.S. a better place in which to do business. → Read More
An Open Letter to Chairman Peter Roskam on Full Expensing
The Honorable Peter Roskam 2246 Rayburn House Office Building Washington, DC 20515 Dear Chairman Roskam, I’m writing to give you a broader perspective on the debate over whether tax reform should prioritize full expensing or a corporate rate cut. One of the supposed demerits of full expensing, claims a group in a letter sent to … → Read More
The Business Tax Relief and State-by-State Effects of the House GOP Blueprint
Overall, the House GOP Blueprint would boost investment 28%, and create 1.7 million new jobs. But, how much tax relief would businesses in each state see? → Read More
The State-by-State Impact on Jobs and Family Incomes of the House GOP Blueprint
Overall, the House GOP Blueprint would create 1.7 million new jobs & boost median family incomes by about 8.7%. But what would be the state-by-state impact? → Read More
The State-by-State Impact on Jobs and Family Incomes of the House GOP Blueprint
Overall, the House GOP Blueprint would create 1.7 million new jobs & boost median family incomes by about 8.7%. But what would be the state-by-state impact? → Read More
Lessons from Australia’s GST Implementation for Considering the U.S. Border Adjustment
As much as people want tax reform in the abstract, they often fear it when the details are made public—especially if the reforms mark a radical departure from the current system. At the end of the day, many people would rather live with the devil they know than the devil they don’t know. We … → Read More
Border Adjustments, Currency Adjustments, and the Value of the U.S. Dollar
The data shows that the border adjustment will most likely cause the U.S. dollar to become stronger. The only open questions is how long it would take. → Read More
Comparing the Static and Dynamic Effects of Tax Reform on After-Tax Incomes
How would tax reform affect the after-tax income of regular taxpayers? We used our Taxes & Growth (TAG) Model to find out. → Read More
In Memoriam: Jim Lyons, Senate Finance Committee Staffer
The tax world lost a good friend yesterday with the passing of Jim Lyons. For the past eight years, Jim was a senior Republican staffer on the Senate Finance Committee. He was extremely well liked and respected by people on both sides of the political aisle. → Read More
The Corporate Income Tax is Most Harmful for Growth and Wages
One of the biggest debates in economics has been the question of who bears the real economic burden of corporate taxes: shareholders through lower returns, consumers through higher prices, or workers through lower wages. In an essay (here) in today’s Wall Street Journal, economist Kevin A. Hassett and Aparna Mathur review the growing empirical evidence showing that workers bear the true economic… → Read More
2015 Annual Report: Looking Back on Our Biggest Year Yet
Fifteen years ago, the Tax Foundation was just seven people with a small but dedicated audience. Today, we have a team of 24 and are the go-to source on tax policy for millions of taxpayers, hundreds of state and federal legislators, most of the presidential candidates, and every major news outlet in the country. → Read More