Taxing digital assets poses many tax policy puzzles. So many, in fact, that the Senate Finance Committee recently asked for advice on how to do...

Giving people cash is a great way to soften COVID-19’s economic blow. But it’s sparked a classic debate. Should the federal government give money to...

COVID-19 poses a severe threat not only to public health but also to the overall U.S. economy. The Nation’s policy response should focus on three...

Senator Jeanne Shaheen (D-NH) and a score of Democratic cosponsors want to use the tax code to discourage direct-to-consumer advertising by drug companies. Their bill,...

Carbon dividends are the hottest idea in climate policy. A diverse mix of progressive and conservative voices are backing the idea of returning carbon tax...

Record stock buybacks—driven in part by the corporate tax changes in the Tax Cuts and Jobs Act (TCJA)—have sparked a media and political furor. Unfortunately,...

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...

Today I had the chance to testify before the Senate Finance Committee on business tax reform. Here are my opening remarks. You can find my...

How fast will the US economy grow? When mainstream forecasters consult their crystal balls, they typically see real economic growth around 2 percent annually over...

The House Freedom Caucus wants to eliminate the Budget Analysis Division at the Congressional Budget Office and rely on outside research organizations, including the Urban...

Mexico won't willingly write the check for Donald Trump's wall. So the president is hunting for a way to make Mexico pay. That search isn't...

Soda taxes won big at the ballot box in November. Voters in Boulder, Colorado, and three California cities (Albany, Oakland, and San Francisco) approved new...

Hillary Clinton and Donald Trump agree on one thing: Managers of private equity funds should pay ordinary tax rates on their carried interest, not the...

Britain will soon tax sugary drinks. Whether you love that idea or hate it, you’ve got to give the Brits credit: They’ve designed a better version of...

On Monday, the Government Accountability Office (GAO) defended the current method for budgeting for federal lending programs, known as “credit reform...

A US carbon tax could raise $1 trillion or more in new revenue over the next decade. There is no shortage of ways to use it. Tax reformers want to...

What do indoor tanning, shopping bags, junk food, alcoholic beverages, tobacco, “gas guzzling” cars, ozone-depleting chemicals, sugary drinks,...

With obesity and diabetes at record levels, many public health experts believe governments should tax soda, sweets, junk food, and other unhealthy...

Should you face an extra tax if you drink soda? Eat potato chips? Uncork some wine? Light up a cigarette or joint? Toast yourself in a tanning booth...

Climate change is hot. From the pope’s encyclical to the upcoming United Nations conference in Paris, leaders are debating how to slow and eventually...

This is one of a series of guest TaxVox blog posts discussing dynamic scoring. The House recently changed the rules of budget scoring: The...

The Cato Institute has organized an online forum to debate pro-growth economic policy reforms. Tax Policy Center scholars Bill Gale, Donald Marron,...

The Department of Energy snookered the media last week with a report that seems to show that its clean energy lending programs are profitable. “...

Treasury closed the financial books on fiscal 2014 last week. As my colleague Howard Gleckman noted , the top line figures all came in close to their...

Lending programs create special challenges for federal budgeting. So special, in fact, that the Congressional Budget Office estimates their budget...