Tax Policy Center

intellectual property

Business Taxes: TaxVox

Looming R&D Capitalization Would Hit Manufacturing And Tech Sectors Hardest

US taxation of intellectual property (IP) is facing big changes. Starting next year, research and development (R&D) expenditures, now fully expensed (written off in the...
October 25, 2021Thornton MathesonThomas Brosy
: TaxVox

Paying Taxes: Choice and Consequence

Will some private schools lose their tax-exempt status? If religious schools that ban same-sex relationships want to continue to do so, they might have to start paying taxes . If the US Supreme Court rules this month that same-sex marriage is a constitutional right, the IRS could conclude that
June 25, 2015Renu Zaretsky
: Daily Deduction

Don’t Call It a Comeback… Yet.

Betting on tax reform in the 114th Congress? Consider some insight from TPC’s Bill Gale . GOP control won’t make gridlock disappear, even if President Obama and Senate Majority Leader Mitch McConnell somehow do get along. The business community is not united on business tax reform. The GOP and the
November 6, 2014Renu Zaretsky