Amicus Brief in Moore v. United States
In December, the Supreme Court will hear oral arguments in Moore v. United States, a case to determine whether the mandatory repatriation tax (MRT) is constitutional.
Alex Brill Testifies Before Senate Committee on Finance on Tax Treatment of Energy
On Tuesday, American Enterprise Institute resident fellow and MGA founder and CEO Alex Brill testified before the U.S. Senate Committee on Finance. The topic of the hearing was the tax treatment of energy. Brill spoke of the criticality of a “broad, efficient, technology-neutral tax policy geared toward encouraging less energy consumption and more renewable energy production” to working toward a reduction in U.S. reliance on fossil fuels—and ensuring a reduction in CO2 emissions.
Alex Brill Testifies Before U.S. Senate on Lowering Prescription Drug Prices
On Tuesday, American Enterprise Institute resident fellow and MGA founder and CEO Alex Brill testified before the Senate Health, Education, Labor & Pensions (HELP) Subcommittee on Primary Health and Retirement Security. The topic of the hearing was the skyrocketing prices of prescription drugs.
Efficient and Targeted Tax Policy During the Coronavirus Pandemic
My testimony begins with an overview of the economic impact of the pandemic and our current economic situation.
Brief of Brill, Knoll, Mason, and Viard as Amici Curiae in Support of Petitioner in South Dakota v. Wayfair, Inc.
The passage of time and changing circumstances have rendered the physical-presence requirement articulated in National Bellas Hess, Inc. v. Department of Revenue, 386 U.S. 753, 758 (1967), and Quill Corporation v. North Dakota, 504 U.S. 298, 324-15 (1992), a harmful anachronism. Standard tools of economic analysis that the Court considered in Comptroller of the Treasury v. Wynne reveal that South Dakota’s sales and use tax regime, as amended by S.B. 106, promotes neutral treatment of in-state and interstate commerce. By contrast, the bright-line physical-presence requirement set forth in Bellas Hess and Quill forces states to extend what is in practice a discriminatory subsidy in favor of a specific class of out-of-state sellers, namely, those sellers who lack a physical presence within the state. On the facts of the challenged statute, there is no valid economic reason to mandate such a discriminatory subsidy.
A Letter to the FDA Regarding iQOS, a Less Harmful Alternative to Cigarettes
We are scholars at the American Enterprise Institute, a nonpartisan, nonprofit policy research entity. Dr. Satel is a practicing psychiatrist who has studied and researched a broad range of matters related to mental health policy and addiction, including tobacco harm reduction. Mr. Brill is an expert in public finance and health economics, with a concentration in the economic and public health implications of smoking and its alternatives. The views expressed here are ours alone and may or may not reflect the views of our colleagues.
- Navigating the Upcoming Tax Cliff: Can Republicans Prevent a Tax Increase Without Adding to the Deficit?
- Current and Future State of US Biosimilars
- Trends in the US Insulin Market: New Prices, New Players, New Dynamics
- Implications of Cannabis Legalization for the US Federal Budget
- Biden Budget Proposes a Step Toward Biologic Drug Competition
- MGA Releases Economic Impact Report for Multinational Pharmaceutical Company
- MGA’s Alex Brill on CNBC’s Squawk Box Discussing Tackling the Tax Gap
- The Next Tax Fight: SALT
- Alex Brill on Single-Payer Health Care System and Drug Costs
- New MGA Analysis Finds Drug Rebates Not Associated with List Price Increases
