Tax Policy Center

TCJA

: 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
: 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
Federal Budget and Economy: TaxVox
Tax Vox is continuing to track a set of economic indicators to see whether the Tax Cuts and Jobs Act has, in President Trump’s words,...
July 31, 2018Howard GleckmanAravind Boddupalli
Campaigns, Proposals, and Reforms: TaxVox
For the second time in a week, House Republicans are pushing policy changes that seem to conflict with key elements of last year’s Tax Cuts...
July 24, 2018Howard Gleckman