Research Areas

Our focus spans diverse and impactful topics, including the evolving taxation of digital economies and cryptocurrencies, tax policy’s role in fostering equity and environmental responsibility, and global standards for international tax compliance. With each study, CTPC strives to contribute to a tax system that is fair, transparent, and adaptable to the modern economy. Explore our research areas to learn more about the critical work shaping the future of tax policy.

State and Local Tax Policy Reforms

Examining recent shifts in property and sales tax reforms, this research evaluates fiscal sustainability and the effects of state-level policies on economic development and inequality.

Digital Economy Taxation and Compliance

Exploring regulatory frameworks for digital transactions, e-commerce growth, and the challenges of taxing digital assets, this research addresses the impact of digitalization on tax policy and compliance.

International Tax and Transfer Pricing Standards

Examining transfer pricing complexities, tax harmonization efforts, and OECD guidelines’ impact on multinational tax obligations, with focus on cross-border tax issues.

Tax Policy and Economic Inequality

Investigating how tax structures affect income inequality, this research considers the role of progressive tax systems and policies aimed at equitable wealth distribution.

Tax Incentives for Economic Growth and Innovation

We evaluate the impact of tax incentives designed to spur innovation, job creation, and economic growth, including R&D credits and small business grants, assessing their effectiveness for long-term prosperity.

Audit Practices and Compliance

Exploring audit practices to ensure tax compliance, examining best practices in auditing, methods to reduce audit risk, and strategies for businesses to prepare for audits.

Environmental Taxation and Incentives for Green Innovation

Researching how tax policies support environmental goals, this topic explores the effectiveness of carbon taxes, renewable energy credits, and incentives for sustainable business practices.

Tax Policy for Cryptocurrency and Virtual Currencies

Analyzing tax regulations for cryptocurrencies and other digital assets, this research assesses the evolving policy landscape and compliance challenges in crypto taxation.

Tax Evasion and Avoidance in High Net-Worth Individuals (HNWI)

Examining the strategies used by HNWIs to reduce tax liabilities, including offshore accounts and complex trust structures, and assess the effectiveness of policies aimed at preventing tax evasion.

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Corporate Tax Reform and Global Competitiveness

Investigating the impact of corporate tax reform on U.S. competitiveness in the global market, including implications for foreign direct investment and domestic business growth.

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Tax Implications of Artificial Intelligence and Automation

Analyzing how the increasing use of AI and automation impacts tax bases, labor markets, and tax revenue, and propose strategies to address these changes through tax policy.

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Estate and Inheritance Tax Policy Reform

Investigating the effectiveness and equity of estate and inheritance tax policies in wealth redistribution and consider potential reforms to meet evolving economic conditions.

Tax Implications of Remote Work and Cross-State Employment

Analyzing how the rise of remote work affects state income tax policies, compliance for remote employees, and interstate tax agreements.

Tax Compliance in the Gig and Sharing Economy

Studying the tax challenges faced by gig economy workers and sharing economy platforms, including issues with income reporting, deductions, and tax enforcement.