Tax Policy Center

capital gains

Individual Taxes: TaxVox
President Joe Biden and Senate Finance Committee Chair Ron Wyden (D-OR) have proposed different ways to tax unrealized capital gains every year. Their shared goal...
May 13, 2022Steven M. RosenthalRobert McClelland
Business Taxes: TaxVox
Debates about corporate income tax cuts follow a familiar script. Republicans claim that rank-and-file workers benefit . Democrats argue that affluent shareholders reap the gains...
May 10, 2022William G. GaleSamuel Thorpe
Business Taxes: TaxVox
Senate Finance Committee Chairman Ron Wyden (D-OR) likes to say : “There are two tax codes in the United States: one for workers who pay...
October 25, 2021Steven M. Rosenthal
Individual Taxes: TaxVox
Pro Publica’s recent story about the small amount of tax paid by many of the nation’s billionaires has focused new attention on what critics say...
June 15, 2021C. Eugene Steuerle
Campaigns, Proposals, and Reforms: TaxVox
President Biden’s campaign promise never to raise taxes on those making $400,000 or less annually will inevitably conflict with his proposal to tax unrealized capital...
May 27, 2021Howard GleckmanRobert McClelland
Campaigns, Proposals, and Reforms: TaxVox
When Joe Biden ran for president, his campaign platform included dozens of relatively specific tax proposals. They ranged from expanding refundable tax credits for low-...
May 21, 2021Howard Gleckman
Business Taxes: TaxVox
President Biden’s American Families Plan would make two big changes in the tax treatment of investment income such as long-term capital gains and dividends. Some...
April 30, 2021Robert McClelland
Individual Taxes: TaxVox
Democratic presidential candidate Joe Biden has proposed raising tax rates on long-term capital gains income for the highest-income investors.
September 16, 2020Robert McClelland
Business Taxes: TaxVox
Back in 1991, Saturday Night Live spoofed politicians who see capital gains tax cuts as a panacea. In one sketch, after being frozen for eons,...
May 11, 2020Leonard E. Burman
Campaigns, Proposals, and Reforms: TaxVox
The current debate over wealth taxes mostly focuses on whether the very rich are undertaxed, but gives little attention to the most efficient and fairest...
January 8, 2020C. Eugene Steuerle