Tax Policy Center

business taxes

Business Taxes: TaxVox

Tax Subsidies May Not Help Start-Ups as Much as Lawmakers Think

Many tax subsidies help new businesses, especially those financed with borrowed money and organized to avoid the corporate income tax . However, large numbers of start-ups may not benefit from this largess, according to a new study by my Tax Policy Center colleagues Joe Rosenberg and Donald Marron
February 9, 2015Howard Gleckman
Individual Taxes: TaxVox

The Year in Taxes: From the Fiscal Cliff to Tax Reform Talks

The year in taxes started with the nation toppling, briefly, over the fiscal cliff. And it ended with some interesting policy proposals on tax reform...
December 12, 2013William G. Gale
Individual Taxes: TaxVox

Obama’s New Corporate Tax Offer is Another Dead End

In a speech today in Chattanooga TN, President Obama made congressional Republicans an offer they could refuse. And they did . By doing so, Obama...
July 30, 2013Howard Gleckman
Individual Taxes: TaxVox

Why the IRS Should be Taxing the Profits of Private Equity Funds as Ordinary Income

For years, the battle over carried interest has focused on how to tax the compensation of private equity managers. But a careful reading of the...
February 4, 2013Steven M. Rosenthal
Individual Taxes: TaxVox

New Ways to Think About a Tax on Public Companies

Suppose someone proposed a special tax on businesses that make their ownership shares publicly available in affordable, easy-to-sell units. Such an idea would probably generate...
December 29, 2012Chris Sanchirico
Individual Taxes: TaxVox

“Corporations are People” But Which People?

In a shouting match with a demonstrator at the Iowa State Fair yesterday, GOP presidential hopeful Mitt Romney argued against raising corporate taxes, asserting that...
August 12, 2011Roberton C. Williams