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Tax Policy Center

Research & Commentary

Testimony
Federal Budget and Economy

Financial Products Tax Reform Discussion Draft

Steven Rosenthal's testimony before the House Subcommittee on Select Revenue Measures of the Committee on Ways and Means on the Discussion Drafts proposals to reform the tax rules for derivatives and securities investments.

March 20, 2013
Steven M. Rosenthal
Research report
Individual Taxes

Carbon Taxes as Part of the Fiscal Solution

The U.S. faces substantial and unsustainable budget deficits, which will require tax increases and spending cuts to resolve. A carbon tax could raise revenues, with several positive effects: it would improve environmental outcomes, increase economic efficiency, and allow the elimination of...

March 11, 2013
Samuel BrownWilliam G. GaleFernando Saltiel
Research report
Business Taxes

Carbon Taxes and Corporate Tax Reform

The revenues from a carbon tax could help finance lower corporate tax rates, extending business tax preferences, or other corporate tax reforms. Such a tax swap would reduce the environmental risks of carbon emissions and improve the efficiency of Americas corporate tax system. But it would also...

February 10, 2013
Donald MarronEric Toder
Brief
Business Taxes

Taxing Private Equity Funds as Corporate 'Developers'

Private equity funds manage vast amounts of money: $2.5 trillion in 2010, much more than the $100 billion in 1994. They earn immense profits, largely from selling the stock of acquired and improved companies. This article focuses on the character of the funds' profits. It recommends that the IRS...

January 27, 2013
Steven M. Rosenthal
Research report
Individual Taxes

Tax Provisions in the American Taxpayer Relief Act of 2012 (ATRA)

The fiscal cliff debate culminated in the passage of the American Taxpayer Relief Act of 2012 (ATRA). ATRA makes permanent most of the tax cuts enacted in 2001 and 2003, permanently patches the alternative minimum tax, extends for five years the enhancements to individual income tax credits...

January 8, 2013
James R. NunnsJeffrey Rohaly
Research report
Individual Taxes

TPC's Analysis of Governor Romney's Tax Proposals: A Follow-up Discussion

Tax reform ideas played an important role in the recent Presidential election. Republican candidate Mitt Romney proposed large tax cuts and other changes that he said could be part of a revenue-neutral tax reform that also retained low rates on savings and investment and would not raise taxes on...

November 6, 2012
Samuel BrownWilliam G. GaleAdam Looney
Brief
Individual Taxes

Romney Starts to Fill in Blanks on His Tax Plan

In a contribution to CNN.com, Bill Gale discusses the some of the details of Romney's tax plan.

October 4, 2012
William G. Gale
Brief
Individual Taxes

Five Myths About the 47 Percent

As Mitt Romney recently noted, about 47 percent of U.S. households do not pay federal income taxes. Some see this as evidence of a welfare state run amok. Others think that gimmicks and loopholes let both rich and poor Americans duck their taxes. This commentary corrects some misconceptions...

September 24, 2012
William G. GaleDonald Marron
Research report
Individual Taxes

International Competitiveness: Who Competes Against Whom and for What?

Political leaders and commentators frequently claim that the policies they favor will make the United States more competitive, without defining what competiveness between countries means. This paper defines competitiveness as a contest between nations for scarce and mobile resources and explores...

September 19, 2012
Eric Toder
Research report
Individual Taxes

Corporate Dividends Paid and Received, 2003-2009

This article presents IRS data on corporate dividends paid and received. Following the 2003 legislation that lowered the individual tax rate on dividends, roughly $350 billion of net corporate dividends have been paid annually. Less than half that amount has shown up as qualified dividend income...

September 17, 2012
Joseph Rosenberg

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