Tax Policy Center

tax reform

Campaigns, Proposals, and Reforms: TaxVox

No, Tax Reform Is Not Easier Than Rewriting the Health Law

Following the collapse of the House GOP health plan, President Trump and many congressional Republicans say they will pivot to tax reform. Passing that initiative,...
March 27, 2017Howard Gleckman
Individual Taxes: TaxVox

Lessons From Donald Trump’s Tax Return And The AMT

It turns out that Donald Trump and I are members of the same club. Who knew? But this one is somewhat less exclusive than, say,...
March 15, 2017Howard Gleckman
Individual Taxes: TaxVox

How Russia and the Affordable Care Act Are Killing Tax Reform

Tax reform was always going to be a tough sell in 2017. But now, thanks to the seemingly bottomless controversy over the Trump campaign’s Russia...
March 6, 2017Howard Gleckman
Business Taxes: TaxVox

Five Practical Challenges Of A House-Style Border Adjustable Cash Flow Tax

While House and Senate GOP leaders still insist they can enact a major tax reform this year, tax experts predict it could take years for...
February 7, 2017Howard Gleckman
Federal Budget and Economy: TaxVox

The Challenging Fiscal Environment For Big Tax Cuts

President Trump and Congress are likely to consider an historically broad range of tax and spending changes over the next year. But they’ll be doing...
February 3, 2017Howard Gleckman
Business Taxes: TaxVox

Border Adjusted Taxes And A 'Big Border Tax' Are Not The Same. Here Are Four Reasons Why

For weeks, congressional Republicans, Donald Trump, and various factions of Corporate America have been engaged in an intense battle over how to tax imports into...
January 26, 2017Howard Gleckman
: TaxVox

Bye Bye Tax Reform, Hello Tax Relief

On Sunday, top presidential adviser Kellyanne Conway made an important rhetorical pivot: The Trump Administration may no longer be pushing for tax cuts or even...
January 24, 2017Howard Gleckman
Business Taxes: TaxVox

Understanding the Republicans’ corporate tax reform proposals

Republicans in the House are proposing sweeping corporate tax reform . Their proposals would effectively repeal the corporate income tax, currently levied at a 35 percent rate, and replace it with a new “destination-based cash-flow tax (DBCFT)” at a 20 percent rate for corporations and 25 percent for unincorporated businesses. The new tax would be border-adjustable – taxing imports and exempting exports.
January 10, 2017William G. Gale
Campaigns, Proposals, and Reforms: TaxVox

Ten tax policy issues to watch in 2017

Making tax policy predictions for 2017 is especially perilous, given the uncertainties surrounding the incoming Trump Administration’s fiscal agenda. But since there is a good...
December 28, 2016Howard Gleckman
Business Taxes: TaxVox

Border Adjustability Is Already Fueling Tax Reform Controversy

Notwithstanding all the happy talk about Congress passing a tax reform bill in 100 days next year, any effort to rework the revenue code will...
December 8, 2016Howard Gleckman