Daniel Bergstresser
BRANDEIS INTERNATIONAL BUSINESS SCHOOL. Associate Professor of Finance. My research focuses on municipal finance, taxation, household financial behavior, corporate governance, and corporate financial reporting.

The Capital Gains Tax and Inflation

August 13, 2018

The Issue:

The United States Treasury Department is reportedly studying whether it can issue regulations that would allow taxpayers to account for inflation when calculating taxes on capital gains. Such a change has been considered in the past. Taxing savings, like taxing any economic activity, distorts the functioning ...
Read more

Tax Reform Threatens Infrastructure Investment

December 26, 2017

The Issue:

During the 2016 presidential campaign and after his election, President Trump promised to lead an upgrade in our nation’s infrastructure. In February 2017, President Trump announced that he would ask Congress to approve programs designed to stimulate $1 Trillion in infrastructure investment. At least ...
Read more

The Jones Act and the Cost of Shipping Between U.S. Ports

October 19, 2017

The Issue:

The efforts to help Puerto Rico recover from Hurricane Maria, which made landfall on the island on September 20, 2017, have brought attention to a previously little-known piece of legislation, the Jones Act. This act prevents foreign-owned or operated vessels from shipping between ports in the United ...
Read more