Tax Policy Center

Rosanne Altshuler

Business Taxes: TaxVox
The tax proposals in President Obama’s 2016 budget combine two interesting ideas for international reform with his often-stated--but still vague-- goal of a broad-based corporate tax overhaul. First, the framework: Obama has once again proposed cutting the corporate tax rate to 28 percent from the
February 4, 2015Howard Gleckman
Individual Taxes: TaxVox
It is an article of faith among many tax reformers that the U.S. should shift from a worldwide tax system to a territorial regime in which U.S.-based multinational corporations pay U.S. tax only on their domestic income. Such a step would reduce or eliminate tax on the dividends these firms receive
January 22, 2015Howard Gleckman
Individual Taxes: TaxVox
In an effort to jumpstart moribund tax reform efforts, Senate Finance Committee Chairman Max Baucus (D-MT) is suggesting major changes in the way U.S.-based multinational corporations are taxed on their overseas income. The plan is quite specific (even including legislative language and a 90-page
November 19, 2013Howard Gleckman
Individual Taxes: TaxVox
There may be no more vexing challenge in the Revenue Code than the taxation of foreign transactions of multinational companies. Most everyone agrees that the current system is a mess. And corporate tax reform is impossible without addressing international issues. Yet, this corner of the tax law is
May 2, 2013Howard Gleckman
Individual Taxes: TaxVox
Congratulations to University of Michigan tax economist Joel Slemrod for winning the National Tax Association’s Daniel M. Holland Medal for outstanding contributions to the study and practice of public finance. Joel, who is a member of the Tax Policy Center’s advisory board, is a terrific
November 20, 2012Howard Gleckman