Caroline L. Harris

Former Vice President, Tax Policy & Economic Development
Former Chief Tax Policy Counsel

Caroline Harris is former vice president, tax policy and economic development, and chief tax policy counsel at the U.S. Chamber of Commerce. 

Latest Content


Net Operating Loss (NOL) Tax Relief Provides Much Needed Liquidity Across All Industries, Not Just Oil and Gas

This is a tax provision long lauded by both sides of the aisle because of its proven stimulus impacts.

Why We Don’t Need a Worldwide Interest Limitation (And Other Tips to Make America’s Interest Limitation Great Again)

Here's some input on tax reform that would make the final product as pro-growth as possible.

The Alternative Minimum Tax Bombshell, Part 2: The Critics Strike Back

For tax reform to be as pro-growth as possible, that means burying the AMT once and for all.

Dear Chicken Little, the Sky Isn’t Falling… But Wages, GDP Growth, and Job Creation Might Be Rising

Myopically focusing on one provision of tax reform is not the way to determine its effects.

A Sly Death Tax Hike: Family-Owned Businesses in the Cross Hairs

A new Treasury Department proposal threatens family-owned businesses, and inspires rebuke from more than 3,800 employers.

Winter Is Coming: The Growth-Crushing Impact of the Debt-Equity Rules Begins

Ohio employers are warning of the already devastating impact proposed debt-equity rules are having on investment and job creation.

Deferral: Still Not a Dirty Word

Over the past decade, a parade of poorly conceived proposals has threatened to change the way American worldwide companies are taxed on their foreign profits. This week, Rep. Mark Pocan (D-Wis.) continued this proliferation by introducing the “Putting America First Corporate Tax Act,” which, like the efforts of former Sen. Carl Levin (D-Mich.) and the administration before him, increases taxes on American companies trying to compete globally by limiting their ability to defer the income tax on profits earned abroad.

Starting the Tax Reform Conversation in the 114th Congress

Last week, the Republican Staff of the Senate Finance Committee released a report titled “Comprehensive Tax Reform for 2015 and Beyond,” a primer on where we have been, where we are going, and highlighting the pressure points in individual, corporate, and international tax reform.

The Ugly Truth About Schumer Stripping

If Schumer wanted to make the United States an attractive place for both domestic and foreign companies to do business, invest, and create jobs – and in the process nip the inversion wave in the bud -- he would stop wasting time on this kind of polarizing political rhetoric and would instead work seriously to undertake comprehensive tax reform that lowers rates for all taxpayers and shifts to an internationally competitive tax system.

Demagoguery, Tomfoolery, and Tax Policy

It’s rare that a tax issue is exciting enough to dominate mainstream national news. But, lately, that’s precisely what is occurring. What are inversions? Are companies “fleeing?” Since when are patriotism and taxes bedfellows? Let’s explore.