Tax Policy Center

Donald J. Trump

Campaigns, Proposals, and Reforms: TaxVox

Both Clinton and Trump would reduce tax incentives for charitable giving

Both Hillary Clinton and Donald Trump have proposed tax changes that would result in less charitable giving. While the effects are indirect, the Tax Policy...
November 4, 2016Philip StallworthChenxi LuC. Eugene SteuerleJoseph Rosenberg
Campaigns, Proposals, and Reforms: TaxVox

Trump and Clinton’s tax rates

While testing TPC’s cool election tax calculator , I was surprised to see that some high-income singles could pay more income taxes under Donald Trump’s...
November 3, 2016Leonard E. Burman
Campaigns, Proposals, and Reforms: TaxVox

Trump’s $916 million of NOLs: The Art of the Dodge?

Today, The New York Times dissected the $916 million of Net Operating Losses (NOLs) that Donald Trump claimed on his 1995 tax return, which The...
November 1, 2016Steven M. Rosenthal
Campaigns, Proposals, and Reforms: TaxVox

Do deficits matter? Trump says no, Clinton says yes (sort of)

The fiscal policy debate in the 2016 presidential election (yes, Virginia, there is a policy debate, even if you can’t hear it through the noise)...
October 20, 2016Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

Dynamic scoring modestly changes the revenue effects of the Clinton and Trump tax plans

Incorporating the macroeconomic effects of the tax plans of Hillary Clinton and Donald Trump has little effect on their revenue implications, according to updated analyses...
October 19, 2016Benjamin R. Page
Campaigns, Proposals, and Reforms: TaxVox

How much do you know about Clinton’s and Trump’s tax plans?

Hillary Clinton and Donald Trump have proposed major changes to US tax policy, but they have dramatically different visions of what the tax code should...
October 12, 2016Richard C. Auxier
Campaigns, Proposals, and Reforms: TaxVox

What Trump’s and Buffett’s tax returns say about how the wealthy are taxed

The individual income tax has never taxed the very wealthy much. Donald Trump may have claimed huge losses starting in the early-1990s, but, like other...
October 12, 2016C. Eugene Steuerle
Individual Taxes: TaxVox

Taxing carried interest just right

Hillary Clinton and Donald Trump agree on one thing: Managers of private equity funds should pay ordinary tax rates on their carried interest, not the...
October 6, 2016Donald Marron
State and Local Issues: TaxVox

The dark world of property assessment

In addition to his income tax troubles, Donald Trump has been engaged in a high-profile battle over property taxes. But he’s not the only business...
October 5, 2016Megan Randall
Individual Taxes: TaxVox

Transparency, Tax Returns, and Tax Reform: An Open and Shut Case?

The New York Times expose on Donald Trump’s apparent use of real estate tax losses to avoid paying income taxes for years has the political world abuzz. But the revelation raises another interesting question: Should any of our tax returns be private?
October 4, 2016Renu Zaretsky