“You know I work all day to get you money to buy you things.” TPC’s Bill Gale explains why Republicans may have to redefine “winning” on tax reform as revenue-losing tax cuts.
House Democrats request more IRS funding. Fifty lawmakers asked the House Appropriations Committee to approve IRS funding of $12.9 billion for fiscal year 2018.
The Republicans’ failure to repeal Obamacare puts pressure on them to win the next big policy battle, on taxes. But the inherent political and economic...
What makes people perceive their taxes as “fair”? We worked with the news website Vox to produce a short quiz about tax knowledge, which we used to test whether drawing readers’ attention to certain aspects of the tax code changed their opinions about the fairness of their own taxes. We found that
The synthetic control method is an increasingly popular method for state policy evaluation. It provides quantitative support for case studies by creating a synthetic control region that simulates what the outcome path of a region would be if it did not undergo a particular policy intervention. In
Here are eight reasons tax reform is harder than health reform. TPC’s Howard Gleckman reminds us why tax reform hasn’t happened in over 30 years: It’s difficult, complicated work.
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
Following the collapse of the House GOP health plan, President Trump and many congressional Republicans say they will pivot to tax reform. Passing that initiative,...
This brief explores what makes people perceive their taxes as “fair.” We worked with the news website Vox to produce a short quiz about tax knowledge, which we used to test whether drawing readers’ attention to certain aspects of the tax code changed their opinions about the fairness of their own
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.
Two tax benefits—the child and dependent care tax credit (CDCTC) and the employer-provided child care exclusion—help families pay for work-related child care, but neither does...
Congress is currently considering passage of the American Health Care Act (AHCA). This bill would repeal large portions of the Affordable Care Act, including most of its sources of revenue, and would introduce significant changes to the Medicaid program and the private nongroup insurance market. We
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 addresses
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 addresses
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 on
Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2022: the 3.8 percent Net Investment Income Tax,...
Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2022: the 3.8 percent Net Investment Income Tax,...
