Tax Policy Center

business taxes

: TaxVox
The Trump Administration and congressional Republican leaders (the Big Six) have proposed a $70 billion-a-year tax cut for foreign investors. It stems from the cut...
October 23, 2017Steven M. Rosenthal
Campaigns, Proposals, and Reforms: TaxVox
President Trump and the congressional Republican leadership released their newest highly-promoted tax plan today . Although the president promised yesterday it would be a “very...
September 27, 2017Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox
The tax outline proposed by President Trump last April, built around a 15 percent business tax rate, has three deep flaws: It could add more...
August 22, 2017Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox
Making tax policy predictions for 2017 is especially perilous, given the uncertainties surrounding the incoming Trump Administration’s fiscal agenda. But since there is a good...
December 28, 2016Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox
Donald Trump would permit businesses to immediately expense new investment . As a result, they could deduct the full cost of plant and equipment at...
September 9, 2016Steven M. Rosenthal
Business Taxes: TaxVox
Many tax subsidies help new businesses, especially those financed with borrowed money and organized to avoid the corporate income tax . However, large numbers of start-ups may not benefit from this largess, according to a new study by my Tax Policy Center colleagues Joe Rosenberg and Donald Marron
February 9, 2015Howard Gleckman
Individual Taxes: TaxVox
The year in taxes started with the nation toppling, briefly, over the fiscal cliff. And it ended with some interesting policy proposals on tax reform...
December 12, 2013William G. Gale
Individual Taxes: TaxVox
In a speech today in Chattanooga TN, President Obama made congressional Republicans an offer they could refuse. And they did . By doing so, Obama...
July 30, 2013Howard Gleckman
Individual Taxes: TaxVox
For years, the battle over carried interest has focused on how to tax the compensation of private equity managers. But a careful reading of the...
February 4, 2013Steven M. Rosenthal
Individual Taxes: TaxVox
Suppose someone proposed a special tax on businesses that make their ownership shares publicly available in affordable, easy-to-sell units. Such an idea would probably generate...
December 29, 2012Chris Sanchirico