high-income earners

What Plays Better With the Public, Democratic Corporate Tax Hikes Or GOP User Fees?

President Biden and Democrats and Republicans in Congress have begun a fascinating game of three-dimensional chess over Biden’s $2.2 trillion infrastructure spending plan and the...

May 19, 2021Howard Gleckman

Individual Taxes: TaxVox

Most AMT Taxpayers Paid Lower Taxes After TCJA, Despite SALT Cap

A new Tax Policy Center analysis finds that the vast majority of households that paid the Alternative Minimum Tax (AMT) before the 2017 Tax Cuts...

July 10, 2019Leonard E. Burman

Individual Taxes: TaxVox

Fixing the TCJA: Restoring The Estate Tax’s Exemption Levels

Now that Democrats have taken control of the House of Representatives, some lawmakers are looking for ways to rewrite the 2017 Tax Cuts and Jobs...

March 20, 2019Robert McClelland

Business Taxes: TaxVox

Treasury’s New Pass-Through Rules Double Down On The Deduction’s Regressivity

The Tax Cuts and Jobs Act (TCJA) contains a special 20-percent individual income tax deduction for owners of pass-through businesses that was always going to...

August 14, 2018Steven M. Rosenthal