Tax Policy Center

tax code

Federal Budget and Economy: TaxVox

Temporary Tax Policy in the U.S.

Last week, I testified before the House Ways and Means Subcommittee on Select Revenue Measures on the topic of temporary tax policy. The panel called...
March 19, 2019Mark J. Mazur
Business Taxes: TaxVox

How Should Tax Reform Treat Employee Stock and Options?

The tax treatment of employee stock and options used as a compensation mechanism raises a classic Goldilocks problem. We want the tax burden on this...
October 4, 2017Donald Marron
Federal Budget and Economy: TaxVox

Bipartisan tax reform is possible: Lessons learned from President Bush’s reform panel

It is presidential primary season and once again the tax code is a punching bag for politicians on both sides of the aisle. Listen to their rhetoric and it’s easy to conclude that the tax policy differences in today’s hyperpartisan political environment are so great that reform is doomed. But it
November 1, 2015Jonathan AckermanRosanne AltshulerJeffrey Kupfer
Individual Taxes: TaxVox

The Case of the Unreturned Call for Tax Code Simplicity

So far, at least 22 people are running for president. Only three have released detailed tax plans, but nearly all call for more simplicity—perhaps so much that we could file our returns on a postcard. In 2012, National Taxpayer Advocate Nina Olson called for simplicity, too: “A simpler, more
September 2, 2015Renu Zaretsky