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Tax Policy Center

Research & Commentary

Research report
Business Taxes

Business Uptake of Investment Expensing

December 15, 2022
Thomas BrosyLucas GoodmanThornton Matheson
Research report
State and Local Issues

State Tax and Economic Review, 2022 Quarter 1

Total state tax revenue collections increased 21.7 percent in nominal terms and 13.9 percent in real terms in the first quarter of 2022 relative to a year earlier.

The double-digit growth in state tax revenues is from very volatile sources and is largely attributable to atypical revenue-...

August 23, 2022
Lucy Dadayan
Research report
Business Taxes

How Much Do Tax-Exempt Organizations Benefit from Tax Exemption?

Tax-exempt organizations are subsidized relative to taxable organizations because income related to furthering their core mission is excluded from income tax. The value of this subsidy is unclear. There is no government-provided estimate, and the tax benefit for any organization depends on the...

July 27, 2022
Nathan BornAdam Looney
Brief
Individual Taxes

Machine Learning and Tax Enforcement

Each year, the Internal Revenue Services receives over 3 billion information returns, such as W-2s and 1099-INTs, from employers, banks, and other entities. The IRS also collects some data about taxpayers from other government agencies and the private sector. But given budget cuts and data...

June 22, 2022
Janet HoltzblattAlex Engler
Research report
Business Taxes

Effects of 2017 US Federal Tax Overhaul on the Energy Sector

This paper examines how the Tax Cuts and Jobs Act (TCJA) will affect the US energy sector. It combines qualitative analysis of a range of TCJA provisions with estimates from the Tax Policy Center’s Investment and Capital Model of how a narrower set of provisions will change marginal effective...

May 24, 2022
Brandon CunninghamChenxi LuEric ToderRoberton C. Williams III
Research report
State and Local Issues

State Tax and Economic Review, 2021 Quarter 4

Total state tax revenue collections increased 24.1 percent in nominal terms and 17.2 percent in real terms in the fourth quarter of 2021 relative to a year earlier.

Although state revenue collections have grown rapidly in the most recent months and reported revenue growth is widespread...

May 17, 2022
Lucy Dadayan
Research report
Business Taxes

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States

The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US investment. This paper examines the reform’s impact on US inbound foreign direct investment (FDI) and investment in property, plant and equipment (PPE) by foreign-owned US companies....

May 12, 2022
Thornton MathesonAlexander KlemmLaura PowerThomas Brosy
Research report
Business Taxes

Rethinking the Corporate Income Tax: The Role of Rent Sharing

Standard analysis of the corporate income tax assumes shareholders bear the burden of taxes on excess returns. But evidence shows that firms share rents with workers, especially high-income workers, which implies that these workers bear some of the burden as well. Using the Tax Policy Center...

May 10, 2022
William G. GaleSamuel Thorpe
Brief
Business Taxes

Taxing Capital Income

Legislated changes affecting capital income have dramatically reduced the federal income tax base and revenues over the past 25 years. A significant share of capital income is never subject to tax. The massive “leakage” between the generation of economic income and the reporting of income on tax...

April 20, 2022
William G. GaleSwati JoshiChristopher PulliamJohn Sabelhaus
Research report
State and Local Issues

State Tax and Economic Review, 2021 Quarter 2

State tax revenues saw large swings since the onset of the pandemic, in part because of government actions and behavioral responses to mitigate virus exposure.

States reported strong revenue growth in the second quarter of 2021, but that is largely because of the lower base in 2020. Still...

December 9, 2021
Lucy Dadayan

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