Tax Policy Center

corporate inversions

Business Taxes: TaxVox
This week, the Treasury Department finalized the last set of Obama-era regulations intended to curb tax-motivated corporate inversions. An inversion arises when a U.S. corporation...
July 13, 2018Steven M. Rosenthal
Campaigns, Proposals, and Reforms: TaxVox
Kevin Hassett, chair of President Trump’s Council of Economic Advisers, argued today that the corporate tax cuts in the Sept. 27 Republican Unified Framework would...
October 5, 2017Howard Gleckman
Business Taxes: TaxVox
Yesterday, my Tax Policy Center colleagues Steve Rosenthal and Lydia Austin published new research that could dramatically change the way we think about corporate taxes. They found that only about one-quarter of corporate stock is held by tax-paying investors—about half of what experts generally
May 17, 2016Howard Gleckman
Business Taxes: TaxVox
Call it the perils of one-off corporate tax settlements. While the developed world is trying—with limited success-- to figure out how to tax multinational corporations, individual countries are making their own deals to collect back taxes with those firms. It is not a pretty sight. Last week, the
February 1, 2016Howard Gleckman
: TaxVox
No Virginia. The One Percent don’t dodge federal taxes . In 2013, they paid 35.7 percent of their income in federal taxes. Low-income households don’t dodge, either. While many paid no income tax, nearly all paid payroll tax. You can start your Tax Day exploring these and other common myths as TPC’
April 15, 2015Renu Zaretsky
: TaxVox
About last year’s inversion rush… The US corporate tax rate, highest among industrialized nations at 35 percent, was driving companies to switch mailing addresses in return for lower tax rates, right? Not so fast. A Reuters analysis finds that the taxes paid by the six largest inversion-seeking
February 10, 2015Renu Zaretsky
: TaxVox
Territorial tax systems abroad may not be good models for corporate reform here. A new TPC paper warns against drawing quick and easy conclusions from the territorial tax systems in other developed countries. While Senate Finance Committee Chairman Orrin Hatch and House Ways and Means Committee
January 23, 2015Renu Zaretsky
: TaxVox
Death and taxes: Inevitable, but not always paired. President Obama wants to change that. In a wide-ranging tax plan he’ll highlight at tonight’s State of the Union address, he’d close “arguably the biggest loophole in the tax code for high-wealth households,” says TPC’s Len Burman. Len explains
January 20, 2015Renu Zaretsky
Campaigns, Proposals, and Reforms: TaxVox
At first glance, 2014 seemed like a tax policy wasteland, but two developments may have set the stage for important future initiatives. A wave of tax-driven corporate inversions showed one reason why tax reform is necessary. A detailed plan by House Ways & Means Committee chairman Dave Camp (R-
December 22, 2014William G. Gale
: TaxVox
In the spending bill, inversion curbs could be curbed. The bill to fund the government through September 2015, scheduled for a House vote today and a Senate vote after that, waters down Democratic-supported curbs on corporate inversions. The Ds would have barred companies that move their tax
December 11, 2014Renu Zaretsky