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Tax Policy Center
Fix the Existing Corporate Tax Before Forging a New One
The Build Back Better (BBB) bill’s winter holiday gives Congress more time to evaluate the plan’s components, including a 15 percent minimum tax on the...
January 25, 2022
Looming R&D Capitalization Would Hit Manufacturing And Tech Sectors Hardest
US taxation of intellectual property (IP) is facing big changes. Starting next year, research and development (R&D) expenditures, now fully expensed (written off in the...
October 25, 2021
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