Research-driven perspectives on tax policy
The Tax Policy Network is a community of leading scholars who translate rigorous research into clear, policy-relevant insights on the tax debates that matter most.
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Can Tariffs Replace the Individual Income Tax?
A proposal to replace the modern individual income tax system with tariffs raises fundamental concerns. The economic burden of tariffs falls disproportionately on lower-income households, and tariffs do not raise sufficient or stable revenues that can serve as a plausible substitute for the individual income tax.
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our experts
The Tax Policy Network is made up of scholars with deep expertise in tax policy, compliance, administration, and financial reporting. Their research informs how we understand the design, implementation, and real-world effects of tax rules, translating that work into analysis that’s accessible to policymakers, journalists, and the public.
Scott Dyreng
Senior Associate Dean for Innovation, Professor of Accounting
the Fuqua School of Business at Duke University
Jeff Hoopes
Professor, Research Director
University of North Carolina
Rebecca Lester
Associate Professor of Accounting, Senior Fellow
Stanford Graduate School of Business
Martin Jacob
Professor of Accounting and Control
IESE Business School
Maya Chandrasekaran
Program Director
Social Science Research Council