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Tax Policy Center

Research & Commentary

Research report
Business Taxes

The Remarkable Constancy in the Income Share of Corporate Capital

Despite a brief upturn in the early- to mid-1990s, the profits of nonfinancial corporations have dropped dramatically as a percentage of GDP in recent decades and are near an all-time low. Does this mean that owners of corporate capital are worse off? Not necessarily. The owners of corporations...

September 30, 2002
C. Eugene Steuerle
Research report
Business Taxes

Corporate Integration: Think Twice About the Possibilities

Critics of the elimination of the double taxation of corporate dividends point to budgetary and distributional concerns as reasons to oppose corporate-personal income tax integration. The criticisms do not, however, mean that integration represents bad tax policy.

September 16, 2002
C. Eugene Steuerle
Research report
Business Taxes

Can Policymakers Time the Ending of Macroeconomic Incentives?

When policy makers decide that they are going to grant a temporary write-off for new capital investments, they essentially conclude that its macroeconomic advantages exceed other alternatives. However, incentive effects apply more powerfully to established or old business than to new business...

April 29, 2002
C. Eugene Steuerle
Research report
Business Taxes

Can Policymakers Time the Ending of Macroeconomic Incentives?

This brief considers focuses on the ending of temporary investment incentives.

April 15, 2002
C. Eugene Steuerle
Research report
Business Taxes

Can Policymakers Time the Ending of Macroeconomic Incentives?

Should policymakers use capital expense deductions to help stabilize the economy?

March 29, 2002
C. Eugene Steuerle
Research report
Business Taxes

Charities and Disaster Relief

This brief focuses on using public finance principles to allocate relief funds.

December 7, 2001
C. Eugene Steuerle
Research report
Business Taxes

Charities and Relief

Despite the generosity of Americans most of the needs of individuals are not met through transfers made through charities; thus, charities must choose whom they'll serve.

November 30, 2001
C. Eugene Steuerle
Research report
Business Taxes

Is it Time to Rationalize Depreciation Policy?

Depreciation policy seems to be back on the table for the first time since the mid-1980s, so it's again timely to ask: What are the best depreciation policies for the nation?

August 17, 2001
C. Eugene Steuerle
Brief
Business Taxes

When Nonprofits Conduct Exempt Activities as Taxable Enterprises

When a nonprofit engages in business activities unrelated to its nonprofit purposes, taxability is usually not a question of choice; various laws and regulations require that the organization pay taxes on this income and, typically, on sales and property. For related activities, however, a...

May 1, 2001
C. Eugene Steuerle
Research report
Business Taxes

Peggy's Rules: Peggy McConkey And the Meaning of Public Service

Senior Fellow Eugene Steuerle describes standards of public service excellence set by a Treasury employee, Peggy McConkey.

March 19, 2001
C. Eugene Steuerle

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