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Tax Policy Center

Research & Commentary

Brief
Campaigns, Proposals, and Reforms

An Analysis of Former Vice President Biden’s Tax Proposals

In this brief, we estimate the revenue and distributional effects of former vice president Joe Biden’s 2020 campaign tax proposals, based on information released by the Biden campaign and conversations with campaign staff. We analyze Biden’s proposals as of February 23, 2020...

March 5, 2020
Gordon B. MerminSurachai KhitatrakunChenxi LuThornton MathesonJeffrey Rohaly
Commentary
Individual Taxes

To Reduce Inequality, Tax Inheritances

Prospects for wealth taxes are poor, in part because the wealthy have shown themselves quite able, with the help of current campaign finance laws, to shape tax legislation in their own interest. Fortunately, a better alternative is available — taxing inheritances. This brief describes how such a...

November 19, 2019
Henry J. Aaron
Commentary
Federal Budget and Economy

Can Republicans Thread the Needle on Tax Policy?

Bill Gale discusses the current tax reform initiatives by Congress and the Administration and outlines some issues Republicans may face when trying to pass tax legislation in this...

August 2, 2017
William G. Gale
Brief
Campaigns, Proposals, and Reforms

What is Known about Donald Trump's Tax Plan?

On April 26, 2017, the White House released a brief outline of its proposed “2017 Tax Reform for Economic Growth and American Jobs.” This short paper lays out what we know about the Administration’s tax plan as well as preliminary suppositions about unspecified components. This work will form...

June 1, 2017
TPC Staff
Research report
Federal Budget and Economy

The Fiscal Outlook at the Beginning of the Trump Administration

New information from the Congressional Budget Office allows an update of the fiscal outlook. While deficits are manageable in the short run, the debt-GDP ratio is already high relative to historical norms. Under “current policy,” we project the ratio will rise to 96 percent by 2027 and 154...

January 29, 2017
Alan J. AuerbachWilliam G. Gale
Journal Article
Campaigns, Proposals, and Reforms

Protecting Trump's $916 Million of NOLs

In this article, Rosenthal argues that Republican presidential nominee Donald Trump aggressively stretched the law to avoid hundreds of millions of dollars of discharge of indebtedness income.

This article was originally published by TaxNotes.

November 7, 2016
Steven M. Rosenthal
Research report
Campaigns, Proposals, and Reforms

Families Facing Tax Increases Under Trump's Tax Plan

Donald Trump’s tax plan would cost about $6 trillion over 10 years. Trump claims his plan would cut taxes for every income group, with the largest tax cuts for working- and middle-class families. But despite its enormous price tag, his plan would actually significantly raise taxes for millions...

October 28, 2016
Lily L. Batchelder
Research report
Campaigns, Proposals, and Reforms

An Analysis of Donald Trump's Revised Tax Plan

This paper analyzes presidential candidate Donald Trump’s revised tax proposal, which would significantly reduce marginal tax rates, increase standard deduction amounts, repeal personal exemptions, cap itemized deductions, and allow businesses to elect to expense new investment and not deduct...

October 18, 2016
James R. NunnsLeonard E. BurmanJeffrey RohalyJoseph Rosenberg
Research report
Campaigns, Proposals, and Reforms

Updated Analysis of Hillary Clinton's Tax Proposals

This paper updates an analysis of Hillary Clinton’s tax proposals, which would raise taxes on high-income taxpayers, increase the child tax credit, modify taxation of multinational corporations, reform capital gains taxes, and increase estate and gift taxes. Her proposals would increase revenue...

October 18, 2016
Richard C. AuxierLeonard E. BurmanJames R. NunnsJeffrey Rohaly
Research report
Business Taxes

Goldilocks Meets Private Equity: Taxing Carried Interest Just Right

Controversy rages about how to tax carried interest. One view sees carry as compensation that should be taxed like other labor income. Another sees carry as a reward for financial risk-taking that should be taxed like capital income. A third sees carry as creating a costly tax arbitrage. In this...

October 6, 2016
Donald Marron

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