Tax Policy Center

pass-throughs

Business Taxes: TaxVox
Last week, a group of prominent academic and government economists published a study that estimated the top 1 percent of Americans hide more than 20...
April 5, 2021Steven M. Rosenthal
Campaigns, Proposals, and Reforms: TaxVox
During each presidential election, the Tax Policy Center analyzes the tax policies of the two major candidates. This year, TPC estimated the effects of Democratic...
October 27, 2020Robert McClellandMark J. Mazur
: TaxVox
The Coronavirus Aid, Relief, and Economic Security (CARES) Act grants massive tax relief for business losses, but most of the benefits will be reaped by...
April 20, 2020Steven M. RosenthalAravind Boddupalli
Business Taxes: TaxVox
Tax authorities around the world are in an increasingly contentious battle over how to tax the income of multinational corporations . In 2017, the US...
April 15, 2020Eric Toder
Business Taxes: TaxVox
The most problematic provision of the Tax Cuts and Jobs Act (TCJA) may be its 20 percent deduction for qualified business income (QBI) of owners...
June 4, 2018Eric Toder
Campaigns, Proposals, and Reforms: TaxVox
In a recent TaxVox blog, my TPC colleague Eric Toder showed that the 2017 Tax Cuts and Jobs Act (TCJA) effectively upended the key principle...
March 30, 2018Harvey Galper
: TaxVox
The 2017 Tax Cuts and Jobs Act (TCJA) was the most far-reaching tax legislation since the Tax Reform Act of 1986 (TRA86). It also put...
March 16, 2018Eric Toder
: TaxVox
The Tax Cuts and Jobs Act (TCJA) creates a new tax deduction of up to 20 percent of income from partnerships, sole proprietorships, and other...
February 1, 2018Aaron KrupkinHoward Gleckman
Business Taxes: TaxVox
The Senate’s Tax Cuts and Jobs Act (TCJA) could reduce taxes by nearly three times as much for business owners in 2019 as for people...
December 13, 2017Howard Gleckman
: TaxVox
The House Ways and Means committee released its long-anticipated tax proposal yesterday, the Tax Cut and Jobs Act (TCJA). The plan offers a sweeping set...
November 3, 2017William G. Gale