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TaxVox

The voices of Tax Policy Center's researchers and staff

Business Taxes

The White House’s (Very Brief) Flirtation With A Market-Based Solution To Climate Change

April 7, 2017 –
For a brief shining moment the other day, it looked as if the Trump Administration was considering a carbon tax. Combined with its aggressive effort...
Individual Taxes

What's Happened to the ACA Penalty Tax?

April 5, 2017 –
With less than two weeks to go before Americans must file their 2016 federal income tax returns, those who didn’t have required health insurance coverage...
Individual Taxes

Strange Love: Or, how I learned to stop complaining and like the tax code

April 5, 2017 –
We spent the better part of a beautiful, sunny weekend working on our taxes. We were among friends, if social media offers any indication: So many Facebook posts, so many sad or angry emojis expressing resignation or frustration.
Individual Taxes

A Trump Crack Down On Legal Marijuana Would Hurt State Budgets

April 4, 2017 –
If the Trump administration ends legal marijuana sales in America, an idea Attorney General Jeff Sessions supports , states collectively could lose billions of dollars...
Federal Budget and Economy

Washington’s New Definition Of Budget Success

April 3, 2017 –
The country is now living under a stopgap spending measure called a continuing resolution. Roughly speaking, it continues the 2016 level and pattern of appropriated...
Individual Taxes

The Theological Battle Over Tax Credits Versus Tax Deductions

March 30, 2017 –
Among the ruins of the American Health Care Act, there remains an important debate over tax credits versus tax deductions . This turns out to...
Individual Taxes

The Republicans Will Struggle to 'Win' on Tax Reform

March 29, 2017 –
The Republicans’ failure to repeal Obamacare puts pressure on them to win the next big policy battle, on taxes. But the inherent political and economic...
Individual Taxes

Does Learning About Taxes Change People’s Views About Fairness?

March 29, 2017 –
What makes people think the tax system is fair? In a fascinating new study , my Tax Policy Center colleague Vanessa Williamson found that people’s...
Campaigns, Proposals, and Reforms

No, Tax Reform Is Not Easier Than Rewriting the Health Law

March 27, 2017 –
Following the collapse of the House GOP health plan, President Trump and many congressional Republicans say they will pivot to tax reform. Passing that initiative,...
Individual Taxes

Simplifying And Targeting Tax Subsidies For Child Care

March 23, 2017 –
Two tax benefits—the child and dependent care tax credit (CDCTC) and the employer-provided child care exclusion—help families pay for work-related child care, but neither does...
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Research report

A Proposal to Reform the Taxation of Corporate Income

  • Alan Viard
Eric Toder, Alan Viard
June 17, 2016

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  • Leonard E. Burman
    Institute Fellow
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    Sol Price Fellow

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  • © Urban Institute, Brookings Institution, and individual authors, 2016.