Tax Policy Center

C corporations

Business Taxes: TaxVox
The most problematic provision of the Tax Cuts and Jobs Act (TCJA) may be its 20 percent deduction for qualified business income (QBI) of owners...
June 4, 2018Eric Toder
: TaxVox
The 2017 Tax Cuts and Jobs Act (TCJA) was the most far-reaching tax legislation since the Tax Reform Act of 1986 (TRA86). It also put...
March 16, 2018Eric Toder
: TaxVox
Today I had the chance to testify before the Senate Finance Committee on business tax reform. Here are my opening remarks. You can find my...
September 19, 2017Donald Marron
: TaxVox
On June 14, I testified before the Senate Small Business and Entrepreneurship Committee on how tax reform might affect small business. I delivered two key...
June 16, 2017Mark J. Mazur