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TaxVox

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The voices of Tax Policy Center's researchers and staff

Federal Budget and Economy

Remembering Daniel Kahneman, The Psychologist Who Upended Economics

April 10, 2024 –
Perhaps the two most influential economics thinkers of the past half-century were not economists at all. Psychologists Amos Tversky, who died young in 1996, and...
Federal Budget and Economy

Who’s Left to Tax? Grappling With a Dwindling Shareholder Tax Base

April 8, 2024 –
Foreign investors, retirement accounts, and other tax-exempt entities now dominate US stock ownership. This shift has important implications for understanding who wins and who loses...
Individual Taxes

The Home Mortgage Interest Deduction Reinforces Racial Disparities

April 2, 2024 –
In a new report , we find that the US tax code’s home mortgage interest deduction (HMID) favors White families relative to Black and Hispanic...
Federal Budget and Economy

How The Anti-Tax Movement Changed Politics and Government

April 2, 2024 –
How The Anti-Tax Movement Changed Politics and Government In his new book, law professor Michael Graetz makes a provocative argument: The modern anti-tax movement is...
Business Taxes

What Trump’s 100 Percent Auto Tariff Would Mean For The US Economy

March 28, 2024 –
In a March 17 campaign speech, former president Trump vowe d “We're going to put a 100 percent tariff on every single car that comes...
Individual Taxes

Biden’s Homebuyer Tax Credit Has Potential But Can Be Improved

March 22, 2024 –
A tax credit for first-time homebuyers could be an important step towards restructuring the way the US subsidizes home ownership. But the version President Biden...

Read up on the CTC, SALT, TCJA, and Many More Aspects of Tax Policy and Administration with TPC’s Updated Briefing Book

March 19, 2024 –
Taxes feature prominently in the Biden administration’s fiscal year 2025 budget. They will continue to be a point of contention in the presidential election, with...
Campaigns, Proposals, and Reforms

Radical Income Tax Simplification: Can We Do It?

March 14, 2024 –
Tax filing may well be America’s least favorite indoor sport. Each year, new forms and rules can overwhelm even seasoned tax experts. It does not...
State and Local Issues

Three Lessons for Policymakers Designing a State Child Tax Credit

March 11, 2024 –
In 2021, the American Rescue Plan (ARP) temporarily but significantly expanded the federal child tax credit (CTC), and child poverty fell from 9.7 percent to...
Campaigns, Proposals, and Reforms

Biden Lays Out An Ambitious, But Familiar, 2024 Campaign Tax Agenda

March 8, 2024 –
Last night’s State of the Union address probably was President Biden’s last first-term speech to Congress. But it also was his first big-stage re-election campaign...
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Brief

The Tax Gap’s Many Shades of Gray (Brief)

  • Tax Professor Daniel Hemel
Daniel Hemel, Janet Holtzblatt, Steven M. Rosenthal
February 22, 2022

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  • Howard Gleckman
    Senior Fellow
  • Mark J. Mazur
  • Kim S. Rueben
    Sol Price Fellow
  • Janet Holtzblatt
    Senior Fellow
  • Eric Toder
    Nonresident Fellow
  • William G. Gale
    Codirector
  • Leonard E. Burman
    Institute Fellow

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