Brief

This brief discusses the abuse of tax deductions intended to encourage conservation of environmentally friendly land and historic buildings. This abuse is on the rise and a key policy question is whether this tax expenditure represents a good return on the scarce dollars the federal government...

June 1, 2017
Adam Looney
Brief

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief...

June 15, 2017
Frank Sammartino
Brief

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief...

June 15, 2017
Frank Sammartino
Brief

On April 26, 2017, the White House released a brief outline of its proposed “2017 Tax Reform for Economic Growth and American Jobs.” This short paper lays out what we know about the Administration’s tax plan as well as preliminary suppositions about unspecified components. This work will form...

June 1, 2017
TPC Staff
Brief

To help understand the policy considerations surrounding the taxation of pass-through businesses and the implications of potential reforms, here are nine facts about pass-throughs and the current U.S. approach to taxing business.

May 15, 2017
Adam Looney, Aaron Krupkin
Brief

The Trump administration and House Republicans are developing proposals that would reduce the individual income tax rate on income earned through...

May 16, 2017
Jeffrey Rohaly, Joseph Rosenberg, Eric Toder
Brief

This fact sheet describes the more than $275 million economic development package that the state of Massachusetts and City of Boston offered to General Electric to influence its relocation from Fairfield, Connecticut to Boston in 2016.

May 9, 2017
Norton Francis, Megan Randall, Sarah Gault
Brief

This fact sheet highlights how states can invest in their workforce to promote economic development.

May 9, 2017
Norton Francis, Lauren Eyster
Brief

This fact sheet highlights how states can align their workforce development activities with their strategies for economic growth.

May 9, 2017
Lauren Eyster,
Brief

This fact sheet highlights how states invest in business assistance and tax incentives to promote economic development.

May 9, 2017
Norton Francis, Megan Randall