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Tax Policy Center

Research & Commentary

Brief
Individual Taxes

Analysis of the Protecting Family and Small Business Tax Cuts Act of 2018

The Protecting Family and Small Business Tax Cuts Act of 2018 extends major individual income and estate tax provisions from 2017’s Tax Cuts and Jobs Act that are currently scheduled to expire at the end of 2025. The bill would reduce federal revenues by $631 billion within the budget window (...

September 12, 2018
Jeffrey RohalyJoseph RosenbergBenjamin R. PageDaniel Berger
Brief
Campaigns, Proposals, and Reforms

Updated Effects of the Tax Cuts and Jobs Act on Representative Families

The Tax Cuts and Jobs Act (TCJA), under the conference agreement, would reduce taxes on average for all income groups. However, not all taxpayers would benefit to the same degree, and some would pay higher taxes. Even taxpayers with the same income could pay different amounts of tax depending...

December 22, 2017
TPC Staff
Brief
Individual Taxes

How Federal Income Tax Rates Work

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief walks...

January 19, 2017
Richard C. Auxier
Brief
Individual Taxes

Financial Transactions Taxes

The massive financial market failures that led to the Great Recession have prompted renewed calls for a financial transaction tax (FTT) to discourage excessive risk taking and recoup the costs of the crisis. A well-designed FTT could raise up to about 0.4 percent of GDP ($75 billion in 2017) in...

January 20, 2016
Leonard E. BurmanWilliam G. GaleSarah GaultBryan KimJames R. NunnsSteven M. Rosenthal
Research report
Individual Taxes

Tax Policy and Investment by Startups and Innovative Firms

We examine how tax policies alter investment incentives, with a particular focus on startup and innovative businesses. Consistent with prior work, we find that existing policies impose widely varying effective tax rates on investments in different industries and activities, favor debt over...

February 9, 2015
Joseph RosenbergDonald Marron
Research report
Individual Taxes

Taxes on Foreign Earned Income

While taxation of overseas profits of U.S. multinational corporations has made the headlines lately, U.S. citizens who work overseas also face special rules. Unlike most countries, the United States requires that its citizens pay tax on their worldwide income (with a credit for foreign taxes...

July 24, 2013
Eric Toder
Brief
Individual Taxes

Finding Just the Right Tax Rate

In a contribution to the New York Times' Room for Debate, Kim Rueben argues if the tax rate for marijuana is too high, people will continue to buy weed from the guy on the street. However, setting the tax rate too low leaves revenue on the table and use might boom.

May 23, 2013
Kim S. Rueben
Research report
Individual Taxes

Creating an American Value-Added Tax

In this chapter, we propose a value-added tax (VAT) to contribute to the U.S. fiscal solution. A 5 percent broad-based VAT, paired with subsidies to offset the regressive impacts, could raise about 1 percent of GDP per year. International experience suggests that the VAT can raise substantial...

February 25, 2013
Benjamin H. HarrisWilliam G. Gale
Research report
Individual Taxes

How Marginal Tax Rates Affect Families at Various Levels of Poverty

High marginal tax rates can make moving above poverty very difficult for low-income families. These high tax rates result from increasing direct taxes and decreasing transfer payments. A single parent with two children who increases her wages from poverty-level to 150 percent of poverty-level...

December 19, 2012
Elaine MaagC. Eugene SteuerleCaleb QuakenbushRitadhi Chakravarti
Research report
Individual Taxes

Back from the Dead: State Estate Taxes After the Fiscal Cliff

The 2001 tax cuts temporarily phased out a credit for state estate and inheritance taxes and replaced it in 2005 with a deduction. Responding to the repeal, some states simply repealed their estate taxes. Others decoupled from the federal law, either establishing a stand-alone tax or explicitly...

November 13, 2012
Norton Francis
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