Tax Policy Center

tax shelters

Business Taxes: TaxVox
Tomorrow, the US Supreme Court will hear oral arguments in CIC Services v. IRS, a case that threatens to damage the integrity of the tax...
November 30, 2020Chye-Ching HuangMark J. Mazur
Individual Taxes: TaxVox
Conserving nature—not paving over it—is "pretty cool," so much so that our tax code has for decades offered an tax incentive to do it through “conservation easements.” But a certain kind of scam has taken that incentive to another level entirely.
September 2, 2020Renu Zaretsky
Individual Taxes: TaxVox
New York Times reporters Jesse Drucker and Eric Lipton wrote a well-reported piece the other day on that Tax Cuts and Jobs Act’s Opportunity Zone...
September 5, 2019Howard Gleckman
: TaxVox
The Tax Cuts and Jobs Act (TCJA) created a new tax-advantaged Opportunity Zone program to encourage investments in economically-distressed communities that are nominated by governors...
August 2, 2018Steven M. Rosenthal
: TaxVox
The Trump Administration reportedly is thinking about using its executive authority to redefine capital gains so only returns from the sale of assets in excess...
July 31, 2018Leonard E. Burman
Individual Taxes: TaxVox
The Tax Cuts and Jobs Act has turned us into a nation of tax shelter hunters.
January 18, 2018Howard Gleckman
: TaxVox
Congress in recess. The Daily Deduction will return to its regular schedule on Monday, October 19. “Hey, hey Paul…” House Ways & Means Chair Paul Ryan remains under the glaring spotlight of a party that wants him to be the next Speaker of the House. Representative Tom Cole of Oklahoma believes
October 12, 2015Renu Zaretsky
Individual Taxes: TaxVox
One of the most useful insights of public economics is the "theory of second best." The idea is that adopting some but not all of the features of optimal policy—the seminal article on the subject called this “piecemeal policy recommendations”—may actually make the economy less efficient. A great
March 3, 2015Leonard E. Burman
Individual Taxes: TaxVox
Most of the 43 percent of Americans who the Tax Policy Center projects will pay no federal income tax this year make very little money...
September 5, 2013Roberton C. Williams