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Tax Policy Center

Research & Commentary

Brief
Business Taxes

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.

May 9, 2017
Norton FrancisMegan RandallSarah Gault
Brief
Business Taxes

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...

April 26, 2017
Mark J. Mazur
Research report
Business Taxes

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...

April 24, 2017
Norton FrancisMegan Randall
Brief
Business Taxes

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...

April 20, 2017
Norton Francis
Research report
Business Taxes

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...

March 28, 2017
Eric Toder
Journal Article
Business Taxes

Tax Adjustments at the Border: Perceptions and Reality

Eric Toder discusses a potential Border Adjustment Tax and Destination Based Cash Flow in this Milken Review article, originally published here on Friday, March 24, 2017.

March 24, 2017
Eric Toder
Brief
Business Taxes

Preferential Pass-Through Business Tax Rates and Tax Avoidance

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 focuses...

March 23, 2017
Leonard E. BurmanJoseph Rosenberg
Brief
Business Taxes

What is the Difference between the Current Corporate Income Tax and a Destination-Based Cash Flow 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 compares...

February 27, 2017
Eric Toder
Brief
Business Taxes

Capital Gains

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...

February 6, 2017
Robert McClelland
Brief
Business Taxes

Taxation of Pass-Through Businesses

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...

January 30, 2017
Frank Sammartino

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