Tax Policy Center

unrealized gains

Business Taxes: TaxVox
Charles and Kathleen Moore of Washington State view "income" differently. If we care about sustaining an efficient, fair tax code, we should all try to understand why.
July 5, 2023Renu Zaretsky
Individual Taxes: TaxVox
President Joe Biden and Senate Finance Committee Chair Ron Wyden (D-OR) have proposed different ways to tax unrealized capital gains every year. Their shared goal...
May 13, 2022Steven M. RosenthalRobert McClelland
Campaigns, Proposals, and Reforms: TaxVox
The current debate over wealth taxes mostly focuses on whether the very rich are undertaxed, but gives little attention to the most efficient and fairest...
January 8, 2020C. Eugene Steuerle