Tax Policy Center

Tax Policy Center

Campaigns, Proposals, and Reforms: TaxVox

We Are Learning Less About Trump’s Tax Plan, Not More

As presidential campaigns grind on, we often learn more details about each candidate’s policy agenda. But when it comes to Donald Trump’s tax plan, we...
August 18, 2016Howard Gleckman
Business Taxes: TaxVox

Mike Graetz Looks at International Tax From 30,000 Feet

It is so easy to get lost in the weeds of tax policy. Nowhere is that more true than in the hyper-technical world of international...
July 21, 2016Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

Swapping The Employer Share of The Payroll Tax For a Consumption Tax

Would you be willing to swap a new, broad-based consumption tax for your employer’s share of the Social Security and Medicare payroll tax? According to...
July 6, 2016Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

Trump’s Tax and Spending Plan Could Sharply Raise Interest Rates

Donald Trump’s tax and spending plan would nearly triple interest rates and increase the federal government’s debt by $14 trillion by 2026, according to an...
June 21, 2016Howard Gleckman
Business Taxes: TaxVox

An Interesting New Corporate Tax Reform Plan

In a rare bit of bipartisan consensus, lawmakers of both parties agree that the U.S. needs to fix its corporate tax system. Statutory rates are...
June 15, 2016Howard Gleckman
Individual Taxes: TaxVox

Is a Salt Tax in Our Future?

This week, the Food and Drug Administration proposed voluntary targets for reducing sodium in American diets. Can a salt tax be far behind? The FDA’s proposal comes as a number of jurisdictions in the US and around the world mull various forms of sugar taxes, aimed at both reducing consumption of
June 2, 2016Howard Gleckman
Business Taxes: TaxVox

How A New Picture of Corporate Shareholders May Turn the Tax Debate Upside Down

Yesterday, my Tax Policy Center colleagues Steve Rosenthal and Lydia Austin published new research that could dramatically change the way we think about corporate taxes. They found that only about one-quarter of corporate stock is held by tax-paying investors—about half of what experts generally
May 17, 2016Howard Gleckman
Business Taxes: TaxVox

A Broader Perspective on Corporate Tax Reform

Just about everyone wants to redesign the corporate tax, but there is little agreement among lawmakers or policy analysts on how to pay for such a reform. At a Senate Finance Committee hearing today , Tax Policy Center co-director Eric Toder urged lawmakers to think beyond the traditional cut-the-rates, broaden-the-base solution.
April 26, 2016Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

The Best—And Worst—Tax Ideas of the 2016 Presidential Campaign

It is only April and we have heard presidential candidates propose some of the biggest and most ambitious tax plans i n modern US history. Donald Trump is proposing the largest tax cut ever, and Ted Cruz is not far behind. Bernie Sanders has proposed the biggest tax increase since World War II. But
April 14, 2016Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

Good Tax Ideas From Failed Presidential Candidates

As you think about the ambitious tax ideas being proposed by this season’s presidential hopefuls, keep this in mind: Sometimes, far-reaching tax policy ideas outlive the candidacies of those who promote them. Long after their races are distant memories, ideas that opponents mock in the heat of an
April 8, 2016Howard Gleckman