Tax Policy Center

global minimum tax

Business Taxes: TaxVox

A Primer On The OECD’s Global Minimum Tax And How It Could Affect The US

Following release of the Organisation for Economic Co-operation and Development’s (OECD’s) model global minimum tax rules in December 2021, European Union member states and many...
March 5, 2024Thomas Brosy
Campaigns, Proposals, and Reforms: TaxVox

TPC’s Annual Lump Of Coal Awards For The Worst Tax Ideas of 2022

Welcome to the Tax Policy Center’s annual Lump of Coal Awards for the worst tax ideas of 2022. It was an election year...
December 21, 2022Howard Gleckman
: TaxVox

What Is Biden’s Minimum Book Income Tax on Corporations?

Last week, President Biden proposed a major change in the way some large corporations are taxed. These firms would be required to pay tax on...
November 2, 2021Thomas Brosy