Robert J. Shapiro

EXECUTIVE SUMMARY Cigarette smoking by Americans declined steadily from the mid-1960s to around 2005, when this progress began to slow. From 2013 to 2017, however, cigarette smoking rates fell sharply, during a period in which the use of electronic cigarettes or e-cigarettes increased sharply. This study examines the connection between these two developments and the […]

In the United States and other advanced countries, governments and individuals regularly lament the high and ever-rising costs of healthcare; and the ongoing aging of their populations virtually ensures that these costs will continue to increase — perhaps at substantial rates. Many analysts identify the development and broad use of new healthcare technologies as primary […]

Washington policymakers turn to broad tax reform perhaps once in a generation, and now may be such a time. Today’s focus is on the corporate code, the source of most of the complexity and many of the economic problems associated with the U.S. tax system. There are many views about what aspects of the corporate code require reform and how to do […]