Tax Policy Center

corporate tax base

Federal Budget and Economy: TaxVox

Who’s Left to Tax? Grappling With a Dwindling Shareholder Tax Base

Foreign investors, retirement accounts, and other tax-exempt entities now dominate US stock ownership. This shift has important implications for understanding who wins and who loses...
April 8, 2024Steven M. RosenthalLivia Mucciolo
: TaxVox

Pensions and Tax Bases: Realities and Hopes

The thing about pension smoothing: The bumps always come back. Neither the Committee for a Responsible Federal Budget nor TPC’s Len Burman will suspend disbelief when it comes to the latest gimmick to patch the Highway Trust Fund. Maybe “stupid tax tricks” work politically but “pretending to raise
July 10, 2014Renu Zaretsky