Tax Policy Center

Tax Policy Center

Individual Taxes: TaxVox

Kamala Harris’s Tax Credit Would Cut Taxes Significantly For Low- And Moderate-Income Households But Could Add Trillions To The Debt

The Tax Policy Center estimates that the new refundable tax credit for low- and middle-income households proposed by Sen. Kamala Harris (D-CA) would cut taxes...
November 14, 2018Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

What The New Congress Will Mean For Tax And Budget Policy

The 116 th Congress is going to look very different from the 115 th . But don’t expect tax and budget policy to change much...
November 7, 2018Howard Gleckman
Individual Taxes: TaxVox

Making Sure Gig Workers Pay The Right Amount of Tax

For all the attention being lavished on the gig economy, we still have much to learn about those who are working in it. But we...
October 30, 2018Howard Gleckman
Individual Taxes: TaxVox

Will The TCJA Upend The Non-Profit World?

The Tax Cuts and Jobs Act (TCJA) significantly changed the nature of the tax deduction for charitable donations. But will it transform giving itself and...
October 22, 2018Howard Gleckman
Individual Taxes: TaxVox

The TCJA Shifted The Benefits Of Tax Expenditures to Higher-Income Households

Until the Tax Cuts and Jobs Act (TCJA), people across the income distribution could say they benefited from the tax code’s many targeted tax benefits...
October 16, 2018Howard Gleckman
: TaxVox

Bill Nordhaus, The Nobel Prize, And Carbon Taxes

Bill Nordhaus, Climate Change, And Carbon Taxes Two events this week raised the profile of carbon taxes. The first was a report by the UN...
October 10, 2018Howard Gleckman
Individual Taxes: TaxVox

The Tax Cuts And Jobs Act And The Zombie AMT

One of the most significant provisions of the Tax Cuts and Jobs Act was its near-repeal of the Individual Alternative Minimum Tax, that complex parallel...
October 2, 2018Howard Gleckman
Individual Taxes: TaxVox

High-Income Households Would Benefit Most From Repeal of the SALT Deduction Cap

Repealing the SALT Deduction Cap Would Largely Benefit High-Income Households, TPC Finds
Repealing the SALT Deduction Cap Would Largely Benefit High-Income Households, TPC Finds Only about 9 percent of households would benefit from repeal of the Tax...
September 24, 2018Howard Gleckman
Individual Taxes: TaxVox

Extending The TCJA Would Cut Revenue By $3.8 Trillion Through 2038, Mostly Benefit The Well-Off

The House Republican plan to make permanent the individual income and estate tax provisions of the Tax Cuts and Jobs Act (TCJA) would add almost...
September 12, 2018Howard Gleckman
Individual Taxes: TaxVox

The Tax Policy Center Has Updated Its Baseline Tables

The Tax Policy Center has updated its baseline distribution tables to reflect the changes of the 2017 Tax Cuts and Jobs Act (TCJA) as well...
August 23, 2018Howard Gleckman