Tax Policy Center

TCJA

State and Local Issues: TaxVox
Some low- and middle-income families in Colorado, Minnesota, New Mexico, and North Dakota are facing state income tax hikes. And the larger the family, generally...
November 15, 2018Richard C. AuxierElaine Maag
: TaxVox
Last Friday, the IRS published its first set of proposed regulations for Opportunity Zones, a provision of the Tax Cuts and Jobs Act (TCJA), that...
October 23, 2018Brett TheodosSteven M. RosenthalBrady Meixell
Individual Taxes: TaxVox
Senator Kamala Harris (D-CA) is proposing to raise the incomes of working families through a new tax proposal called the “LIFT (Livable Incomes for Families...
October 18, 2018Elaine Maag
: TaxVox
The Tax Policy Center’s newly released baseline tables tell a nuanced and somewhat paradoxical story. For over a decade, legislative changes and real income growth...
September 18, 2018Eric Toder
: TaxVox
Most capital income earned by the wealthy never is taxed at the individual level, in part because assets are often not sold and their gains...
September 6, 2018C. Eugene Steuerle
Federal Budget and Economy: TaxVox
The Tax Policy Center has updated its estimate of the percentage of Americans who pay no federal individual income taxes. And the number is: 44...
September 5, 2018Philip StallworthDaniel Berger
Business Taxes: TaxVox
The idea of indexing capital gains for inflation is getting a lot of attention these days. Larry Kudlow, who heads the White House National Economic...
August 22, 2018C. Eugene Steuerle
Business Taxes: TaxVox
The Tax Cuts and Jobs Act’s (TCJA) special 20 percent individual income tax deduction for pass-through businesses such as partnerships and sole proprietorships was misguided—and...
August 15, 2018Howard Gleckman
Business Taxes: TaxVox
The Tax Cuts and Jobs Act (TCJA) contains a special 20-percent individual income tax deduction for owners of pass-through businesses that was always going to...
August 14, 2018Steven M. Rosenthal