Tax Policy Center

Alan Viard

Individual Taxes: TaxVox

The Many Ways To Tax The Rich

How to tax the rich? Let us count the ways. New taxes on capital income? Higher income tax rates? A wealth tax? Some mash-up of...
March 31, 2022Howard Gleckman
Individual Taxes: TaxVox

How Should We Tax The Rich

A cheat sheet on some of the leading ideas.
September 10, 2019Howard Gleckman
Business Taxes: TaxVox

The House Should Repair, Not Repeal, The ACA’s Cadillac Tax

The House is scheduled to vote Wednesday to repeal the 2010 Affordable Care Act’s Cadillac tax on generous employer-sponsored health insurance (ESI). The bill, which...
July 16, 2019Howard Gleckman
Business Taxes: TaxVox

The Border Adjustable Tax Can’t Shrink The Trade Deficit and Produce Trillions In New Revenue

Lawmakers who back a border adjustable tax make two fundamental arguments: The new levy will raise massive amounts of revenue to help pay for business...
February 21, 2017Howard Gleckman
Individual Taxes: TaxVox

Is It Time To Rethink The Scale and Progressivity of the Tax System?

Is the US tax code both too small and too progressive? That’s the argument of Alan Viard and Sita Nataraj Slavov of the American Enterprise...
October 25, 2016Howard Gleckman
Business Taxes: TaxVox

An Interesting New Corporate Tax Reform Plan

In a rare bit of bipartisan consensus, lawmakers of both parties agree that the U.S. needs to fix its corporate tax system. Statutory rates are...
June 15, 2016Howard Gleckman
: TaxVox

Business Tax Reform: Will Patience Be a Vice?

Treasury speaks on business tax reform at TPC. Tune in this morning. Treasury Secretary Jack Lew will address business tax reform and will be followed by a panel discussion on corporate inversions, a US tax avoidance strategy. The panel includes Sally Katzen of the NYU School of Law, TPC’s Steven
September 8, 2014Renu Zaretsky
Business Taxes: TaxVox

Is It Time to Repeal The Corporate Income Tax?

In case you missed it, The New York Times’ political and policy blog The Upshot published a fascinating debate throughout August on the question: Should the corporate income tax be abolished? It’s a query that may be raised on Monday morning, when Treasury Secretary Jack Lew speaks at the Tax
September 4, 2014Howard Gleckman
: TaxVox

How Do You Solve a Problem Like Inversions?

How do you catch a tax and pin it down? Can governments make corporations “ stay and listen to all they say ?” Treasury Secretary Jack Lew in his Washington Post op-ed called on Congress to immediately stop corporations from lowering taxes by incorporating overseas. Former Treasury official Steve
July 29, 2014Renu Zaretsky
Individual Taxes: TaxVox

Two Ways to Fix the Corporate Income Tax: Internationalize it or Kill It

In an important new paper , Eric Toder of the Tax Policy Center and Alan Viard of the American Enterprise Institute say that corporate tax reforms now being debated in Congress fall far short of solving the widespread problems with the levy. Rather than merely lowering rates and tinkering with tax
April 4, 2014Howard Gleckman