Mark Mazur, Director of the Urban-Brookings Tax Policy Center, testified before the US Senate Committee on Small Business during a hearing entitled “Tax Reform: Removing the Barriers to Small Business Growth.” In his testimony, Mazur presented a review of the principles of desirable tax policy,...
A tax deduction intended to encourage conservation of environmentally important land and historic buildings has become a lucrative way for real estate developers to finance development projects—cheating the government out of billions of dollars of revenue and in some cases doing little to...
To help understand the policy considerations surrounding the taxation of pass-through businesses and the implications of potential reforms, here are nine facts about pass-throughs and the current U.S. approach to taxing business.
This fact sheet describes the more than $275 million economic development package that the state of Massachusetts and City of Boston offered to General Electric to influence its relocation from Fairfield, Connecticut to Boston in 2016.
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...
States invest in three areas to encourage job and wage growth: the marketplace, the workforce, and the community. Marketplace investment includes general business support and finance assistance, small-business procurement programs, and tax incentives. Workforce programs develop and train the...
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 looks at...
Territorial tax systems require clear rules to distinguish between taxable domestic and exempt foreign-source income. Defining the source of a multinational company’s profits is difficult, however, especially for profits that are attributable to intangible assets. Shifting of reported profits to...
Options for Small Business Tax Reform
Mark Mazur, Director of the Urban-Brookings Tax Policy Center, testified before the US Senate Committee on Small Business during a hearing entitled “Tax Reform: Removing the Barriers to Small Business Growth.” In his testimony, Mazur presented a review of the principles of desirable tax policy,...
Charitable Contributions of Conservation Easements
A tax deduction intended to encourage conservation of environmentally important land and historic buildings has become a lucrative way for real estate developers to finance development projects—cheating the government out of billions of dollars of revenue and in some cases doing little to...
Options to Reduce the Taxation of Pass‐through Income
The Trump administration and House Republicans are developing proposals that would reduce the individual income tax rate on income earned through...
9 Facts About Pass-Through Businesses
To help understand the policy considerations surrounding the taxation of pass-through businesses and the implications of potential reforms, here are nine facts about pass-throughs and the current U.S. approach to taxing business.
Investments in the Marketplace
This fact sheet highlights how states invest in business assistance and tax incentives to promote economic development.
Anatomy of a Deal
This fact sheet describes the more than $275 million economic development package that the state of Massachusetts and City of Boston offered to General Electric to influence its relocation from Fairfield, Connecticut to Boston in 2016.
What Is a Border-Adjusted Tax?
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...
State Economic Development Strategies
States invest in three areas to encourage job and wage growth: the marketplace, the workforce, and the community. Marketplace investment includes general business support and finance assistance, small-business procurement programs, and tax incentives. Workforce programs develop and train the...
What Federal Business Tax Changes Mean for the States
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 looks at...
Is a Territorial Tax System Viable for the United States?
Territorial tax systems require clear rules to distinguish between taxable domestic and exempt foreign-source income. Defining the source of a multinational company’s profits is difficult, however, especially for profits that are attributable to intangible assets. Shifting of reported profits to...