Tax Policy Center

capital gains

: TaxVox
Democratic presidential hopeful Elizabeth Warren has proposed a number of new taxes on high-income households. Add them up and many of the very wealthiest could pay marginal effective tax rates of more than 100 percent.
November 7, 2019Howard Gleckman
Individual Taxes: TaxVox
F. Scott Fitzgerald wasn’t talking about the way they make their money, or the taxes they pay, but he could have been. According to a...
March 18, 2019Philip Stallworth
Individual Taxes: TaxVox
Federal tax and spending policies are worsening the problem of economic inequality. But the tax breaks that overwhelmingly benefit the wealthy are only part of...
February 5, 2019C. Eugene Steuerle
Business Taxes: TaxVox
The issue of government regulation promulgated by unelected officials is central to many of today’s political and policy debates. It has surfaced in the confirmation...
September 21, 2018C. Eugene Steuerle
: TaxVox
Most capital income earned by the wealthy never is taxed at the individual level, in part because assets are often not sold and their gains...
September 6, 2018C. Eugene Steuerle
Business Taxes: TaxVox
The idea of indexing capital gains for inflation is getting a lot of attention these days. Larry Kudlow, who heads the White House National Economic...
August 22, 2018C. Eugene Steuerle
: TaxVox
In response to my post attempting to shoot down the Trump Administration’s trial balloon re capital gains indexation, a financial advisor wondered if I might...
August 3, 2018Leonard E. Burman
: TaxVox
The Trump Administration reportedly is thinking about using its executive authority to redefine capital gains so only returns from the sale of assets in excess...
July 31, 2018Leonard E. Burman
Campaigns, Proposals, and Reforms: TaxVox
The Trump Administration and some congressional Republicans, including Ways & Means Committee Chair Kevin Brady (R-TX), are promising Tax Bill 2.0 later this year—perhaps in...
June 7, 2018Howard Gleckman
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