The California Legislature has moved to prohibit local governments from offering certain sales tax incentives to promote economic development and attract businesses, such as e-commerce...
The total value of all assets reported on 2017 estate tax returns was $192 billion. About 24% of the total was publicly traded stock, while another 10% was closely held stock.
Distributional effect of the Working Families Tax Relief Act as introduced in the Senate, by expanded cash income level, under a current law baseline as...
Distributional effect of the Working Families Tax Relief Act as introduced in the Senate, by expanded cash income percentile, under a current law baseline as...
Distributional effect of an alternate specification Working Families Tax Relief Act as introduced in the Senate, by expanded cash income level, under a current law...
Distributional effect of an alternate specification Working Families Tax Relief Act as introduced in the Senate, by expanded cash income percentile, under a current law baseline as of January 1, 2019. The alternate specification permanently eliminates the personal exemption and replaces it by expanding the Other Dependent Credit. Estimates shown for calendar year 2026.
Distributional effect of an alternate specification Working Families Tax Relief Act as introduced in the Senate, by expanded cash income percentile, under a current law baseline as of January 1, 2019. The alternate specification permanently eliminates the personal exemption and replaces it by expanding the Other Dependent Credit. Estimates shown for calendar year 2019.
Distributional effect of an alternate specification Working Families Tax Relief Act as introduced in the Senate, by expanded cash income level, under a current law baseline as of January 1, 2019. The alternate specification permanently eliminates the personal exemption and replaces it by expanding the Other Dependent Credit. Estimates shown for calendar year 2026.
Distributional effect of the Working Families Tax Relief Act as introduced in the Senate, by expanded cash income level, under a current law baseline as...
Distributional effect of the Working Families Tax Relief Act as introduced in the Senate, by expanded cash income percentile, under a current law baseline as...
Revenue impact of the Working Families Tax Relief Act as introduced in the Senate, and alternate specification, under a current law baseline as of January...
Is hate speech constitutionally protected? Do groups that express hate in their words and deeds deserve tax-exempt status? Is the IRS equipped to judge what...
Created by the Tax Cuts and Jobs Act of 2017, the federal government’s latest economic development incentive, Opportunity Zones, is currently in the beginning stages of implementation. While it has the potential to stimulate significant cash flow across the country, its success partially depends on
Should wealth be taxed? A number of presidential candidates think so. Elizabeth Warren and Bill de Blasio have proposed wealth taxes, and Bernie Sanders has...
State government tax revenues rebounded in the first quarter of 2019 after declines in the fourth quarter of 2018. However, year-over-year growth was substantially weaker in the first quarter of 2019 than in the final quarter of 2017 and the first three quarters of 2018. Most of the recent weakness