Tax Policy Center

tax code

Business Taxes: TaxVox
The tax treatment of employee stock and options used as a compensation mechanism raises a classic Goldilocks problem. We want the tax burden on this...
October 4, 2017Donald Marron
Federal Budget and Economy: TaxVox
It is presidential primary season and once again the tax code is a punching bag for politicians on both sides of the aisle. Listen to their rhetoric and it’s easy to conclude that the tax policy differences in today’s hyperpartisan political environment are so great that reform is doomed. But it
November 1, 2015Jonathan AckermanRosanne AltshulerJeffrey Kupfer
Individual Taxes: TaxVox
So far, at least 22 people are running for president. Only three have released detailed tax plans, but nearly all call for more simplicity—perhaps so much that we could file our returns on a postcard. In 2012, National Taxpayer Advocate Nina Olson called for simplicity, too: “A simpler, more
September 2, 2015Renu Zaretsky