Tax Policy Center


Campaigns, Proposals, and Reforms: TaxVox
President Obama’s new proposal to tax capital gains at death is a welcome change that would close a huge loophole, but it suffers from a serious flaw: For some assets, it would be a record-keeping nightmare. Fortunately, there is an easy fix. The proposal is part of a broader tax plan that Obama
January 21, 2015William G. Gale
Individual Taxes: TaxVox
In the 2015 State of the Union Address, President Obama made retirement security a priority for his Administration by promoting the Automatic IRA , a retirement savings plan that originated at the Retirement Security Project . The proposals would increase the ability of part-time workers to join
January 21, 2015William G. GaleDavid C. John
Individual Taxes: TaxVox
The President plans to announce in Tuesday’s State of the Union Address new proposals that would raise taxes on capital gains for the wealthiest Americans. The proposal would raise the top tax rate on long-term gains and qualifying dividends to 28-percent (including the Affordable Care Act’s 3.8
January 18, 2015Leonard E. Burman