Tax Policy Center

Joe Rosenberg

Campaigns, Proposals, and Reforms: TaxVox

The Best—And Worst—Tax Ideas of the 2016 Presidential Campaign

It is only April and we have heard presidential candidates propose some of the biggest and most ambitious tax plans i n modern US history. Donald Trump is proposing the largest tax cut ever, and Ted Cruz is not far behind. Bernie Sanders has proposed the biggest tax increase since World War II. But
April 14, 2016Howard Gleckman
Business Taxes: TaxVox

Tax Subsidies May Not Help Start-Ups as Much as Lawmakers Think

Many tax subsidies help new businesses, especially those financed with borrowed money and organized to avoid the corporate income tax . However, large numbers of start-ups may not benefit from this largess, according to a new study by my Tax Policy Center colleagues Joe Rosenberg and Donald Marron
February 9, 2015Howard Gleckman
Business Taxes: TaxVox

Pass-Through Firms Report $800 Billion in Net Income, Can’t Be Ignored in Business Tax Reform

Washington is going through another one of its periodic calls for business tax reform. But new research by my Tax Policy Center colleague Joe Rosenberg shows just how hard it is to separate business taxation from the individual tax code. And it should serve as a warning to those who think Congress
October 2, 2014Howard Gleckman
State and Local Issues: TaxVox

Who Benefits from Muni Bonds? It’s More Complicated Than You Think

Who benefits the most from the tax subsidy for municipal bonds? The easy answer is: Rich people who buy most of the tax-free paper. That’s...
October 29, 2013Howard Gleckman
Individual Taxes: TaxVox

Not All Curbs on Tax Preferences Are Created Equal

Because politicians seem unwilling to confront specific individual tax preferences, it is likely that any broad-based tax reform will be based on across-the-board curbs on...
July 10, 2013Howard Gleckman