States invest in three areas to encourage job and wage growth: the marketplace, the workforce, and the community. Marketplace investment includes general business support and finance assistance, small-business procurement programs, and tax incentives. Workforce programs develop and train the...
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 looks at...
Territorial tax systems require clear rules to distinguish between taxable domestic and exempt foreign-source income. Defining the source of a multinational company’s profits is difficult, however, especially for profits that are attributable to intangible assets. Shifting of reported profits to...
Eric Toder discusses a potential Border Adjustment Tax and Destination Based Cash Flow in this Milken Review article, originally published here on Friday, March 24, 2017.
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 focuses...
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 compares...
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...
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...
The election of Donald Trump as president and Republican majorities in Congress have Washington primed for major legislative reforms. But it’s important to keep in mind that what the new government in the nation’s capital does will reverberate in all 50 statehouses. Knowing changes are coming,...
State Economic Development Strategies
States invest in three areas to encourage job and wage growth: the marketplace, the workforce, and the community. Marketplace investment includes general business support and finance assistance, small-business procurement programs, and tax incentives. Workforce programs develop and train the...
What Federal Business Tax Changes Mean for the States
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 looks at...
Is a Territorial Tax System Viable for the United States?
Territorial tax systems require clear rules to distinguish between taxable domestic and exempt foreign-source income. Defining the source of a multinational company’s profits is difficult, however, especially for profits that are attributable to intangible assets. Shifting of reported profits to...
Tax Adjustments at the Border: Perceptions and Reality
Eric Toder discusses a potential Border Adjustment Tax and Destination Based Cash Flow in this Milken Review article, originally published here on Friday, March 24, 2017.
Preferential Pass-Through Business Tax Rates and Tax Avoidance
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 focuses...
What is the Difference between the Current Corporate Income Tax and a Destination-Based Cash Flow Tax?
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 compares...
Capital Gains
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...
Taxation of Pass-Through Businesses
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...
State Budgets in the Trump Era
The election of Donald Trump as president and Republican majorities in Congress have Washington primed for major legislative reforms. But it’s important to keep in mind that what the new government in the nation’s capital does will reverberate in all 50 statehouses. Knowing changes are coming,...
Filling the Gap: Pass Through Businesses and Tax Reform
Eric Toder describes the tax advantages pass-through businesses face in this article published by the Milken Institute Review.