Distribution of federal tax change from the repeal of the excise tax on employers offering inadequate health insurance coverage and on individuals without adequate health...
Distribution of federal tax change from the repeal of the excise tax on employers offering inadequate health insurance coverage and on individuals without adequate health...
Distribution of federal tax change from the repeal of the 3.8 percent Net Investment Income Tax (NIIT) in 2025, by cash income level, against current law baseline.
Distribution of federal tax change from the repeal of the 3.8 percent Net Investment Income Tax (NIIT) in 2025, by cash income level, against current law baseline.
Distribution of federal tax change from the repeal of the 3.8 percent Net Investment Income Tax (NIIT) in 2017, by cash income level, against current law baseline.
Impact on the distribution of federal tax burden relative to current law of repealing the Affordable Care Act's excise tax on high-cost health plans ("Cadillac...
Distribution of federal tax change from the repeal of the excise tax on employers offering inadequate health insurance coverage and on individuals without adequate health...
Impact on the distribution of federal tax burden relative to current law of repealing the Affordable Care Act's excise tax on high-cost health plans ("Cadillac...
Repealing the Affordable Care Act would cut taxes significantly for the highest income one percent of US households, according to a new Tax Policy Center...
There has been considerable confusion about how to describe the treatment of international taxation in corporate tax reform plans. The House GOP blueprint , for...
Governments are starting to use taxes to discourage consumption of sugary drinks. Those taxes typically scale with drink volume. But sugar content varies widely. This report analyses the potential benefits and costs of scaling these taxes to sugar content. Taxes based on sugar content reduce
Soda taxes won big at the ballot box in November. Voters in Boulder, Colorado, and three California cities (Albany, Oakland, and San Francisco) approved new...
This essay is the tenth in a twelve-essay colloquium on the effect of low interest rates on the economy. To read other essays in the series, click here . The original version of this paper was posted on the George Mason University Mercatus Center’s website here: https://www.mercatus.org/
The Protecting Americans from Tax Hikes Act of 2015 requires the IRS to delay tax refunds for taxpayers who claim an earned income tax credit or additional child tax credit on their returns until at least February 15. The delay could help the IRS better check claims for these credits. But this new
Without offsetting spending cuts that President-elect Trump has yet to describe, his plan offers a giant tax cut that the US can’t readily afford. Would it be worth it?
This report considers three options for restructuring the home mortgage interest deduction – replacing the deduction with a 15 percent non-refundable interest credit, reducing the ceiling on debt eligible for an interest subsidy to $500,000, and combining the substitution of the credit for the
Trying to parse President-elect Donald Trump’s Sunday threats against US manufacturers that move production overseas is not easy. One thing is sure: His tweet storm...
The federal income tax is packed with provisions aimed at subsidizing and encouraging work and helping families with children. While well intentioned, they complicate the...
