Research
At the Hamilton Taxation and Public Finance Research Center, research is the engine that drives our mission to create a more transparent, equitable, and future-ready tax system. Our scholars and policy experts conduct in-depth studies across a wide range of focus areas—spanning modern tax structures, fiscal equity, digital innovation, and global tax coordination. We aim to produce actionable insights that inform legislation, guide public debate, and empower decision-makers at every level of government. Through rigorous analysis and a commitment to interdisciplinary inquiry, our research not only addresses today's fiscal challenges but also anticipates the economic realities of tomorrow.
Modern Tax Structures and Fiscal Architecture
We explore how contemporary tax systems are designed and evolve—looking closely at the mechanics of federal and state taxation, and how these systems can be more responsive, efficient, and resilient.
Legislative Tax Reform and Regulatory Clarity
Our team dives into the intricacies of tax statutes and reform initiatives, helping to identify legislative gaps, improve policy alignment, and support modernized tax lawmaking.
Spending Efficiency and Public Resource Allocation
We investigate how public funds are budgeted and allocated, focusing on maximizing impact, minimizing waste, and strengthening accountability at every level of government.
Vertical Fiscal Relationships and Revenue Sharing
We analyze the financial interplay between national, state, and local governments—looking at how responsibilities are shared and how funding flows through multi-tiered governance.
Business Taxation in a Global Economy
From domestic corporations to global enterprises, we evaluate how tax structures influence business decisions, competitiveness, and cross-border compliance in an interconnected world.
Equity in Tax Outcomes
We assess how tax systems affect different populations—especially marginalized and underserved communities—to inform fairer and more inclusive fiscal policy.
The Social Footprint of Tax Policy
Our research looks at how tax policy can shape outcomes in education, health, housing, and beyond, recognizing taxation as a tool for societal transformation.
Digital Infrastructure and the Future of Tax Collection
We examine how emerging technologies—from AI to blockchain—are reshaping the ways governments assess, collect, and enforce taxes.
Incentives, Credits, and Economic Productivity
This area focuses on the real-world effects of tax incentives and exemptions, exploring how they influence investment, job creation, and sectoral growth.
Digital Assets and Decentralized Finance
As virtual currencies and tokenized assets grow in influence, we’re at the forefront of understanding how tax policy can evolve to meet this new financial frontier.
Climate-Responsive Taxation and Green Incentives
We study how tax tools can support environmental goals—ranging from carbon pricing models to clean energy credits and sustainable development strategies.
Taxpayer Compliance Culture and Institutional Trust
Beyond rules and audits, we explore the cultural, behavioral, and institutional factors that drive or hinder tax compliance in diverse communities.
Behavior-Informed Fiscal Policy Design
Leveraging insights from psychology and behavioral economics, we offer ways to design tax policies that align with real-world decision-making and public understanding.
Global Coordination and International Tax Frameworks
Our research follows evolving global standards, cross-border cooperation, and the challenges of taxing digital services, multinationals, and mobile capital.
Transparency, Democracy, and the Public’s Fiscal Voice
We examine how transparency in taxation and budgeting can strengthen democratic institutions and give communities greater voice in fiscal decision-making.