Tax Policy Center

manufacturing

Campaigns, Proposals, and Reforms: TaxVox

Five Questions About Trump’s Made-in-America Corporate Tax Rate

Republican presidential nominee Donald Trump recently proposed cutting the current 21 percent corporate tax rate to 15 percent for companies that do not outsource, offshore, or replace American workers. The Trump campaign has not yet indicated how this rate would be structured or enforced, but, drawing on past experience and research evidence, TPC staff below suggest some issues to consider.
September 9, 2024Renu Zaretsky
State and Local Issues: TaxVox

Robots or Jobs? The Federal Tax Law's Uncertain Impact On Communities

State and local leaders need to pay a lot of attention to how businesses take advantage of the tax cut’s capital-investment provisions.
In recent months, many states have adjusted their tax codes in response to the Tax Cuts and Jobs Act (TCJA), the sweeping package of federal...
September 20, 2018Donnie Charleston
Campaigns, Proposals, and Reforms: TaxVox

The Case of the Hidden Import Tax

Or: It's all about the shoes.
My 11-year-old daughter and I were shopping for sneakers recently, and we wanted to stick to a budget. We found a pair she liked, and...
April 6, 2016Renu Zaretsky
Campaigns, Proposals, and Reforms: TaxVox

Inside Obama’s Framework for Business Tax Reform

Here’s what I love about President Obama’s Framework for Business Tax Reform : His diagnosis of the problem is spot on. In just a few...
February 22, 2012Howard Gleckman