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TaxVox

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The voices of Tax Policy Center's researchers and staff

Individual Taxes

A New Study Suggests Congress Could Raise Money By Increasing Capital Gains Tax Rates To 47 Percent. But There Is A Catch

September 16, 2020 –
Democratic presidential candidate Joe Biden has proposed raising tax rates on long-term capital gains income for the highest-income investors from the current 23.8 percent to...
Individual Taxes

Unemployment Benefits Are Taxable Income: That May Reduce EITC Refunds Next Spring

September 15, 2020 –
Many low- and moderate-income households no doubt were assisted greatly by enhanced federal unemployment insurance benefits that they received earlier this year and would be...
Individual Taxes

What Do People Think About Taxes? They Are Partisan, Dazed, And Confused

September 11, 2020 –
The newly published results of an extensive survey of public views on taxes find deep partisan divisions and a widespread lack of understanding about federal taxes.
Federal Budget and Economy

Congress Could Provide Much Needed Assistance By Approving A New Round Of Cash Stimulus Payments

September 9, 2020 –
Congress continues to struggle to reach agreement on a new round of economic relief for millions of people suffering from the effects of the coronavirus pandemic.
Individual Taxes

The Road To Abusive Tax Shelters Is Paved with Good Intentions

September 2, 2020 –
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.
Campaigns, Proposals, and Reforms

Would Joe Biden Raise Taxes on Low- and Moderate-Income Families? It Depends on What You Mean by Taxes

September 1, 2020 –
Is Democratic presidential candidate Joe Biden proposing to raise taxes on low- and middle-income households? He emphatically says no. President Trump and his allies say...
Campaigns, Proposals, and Reforms

Donald Trump’s Bullet Point Tax Agenda

August 25, 2020 –
President Trump is formally kicking off his reelection campaign with a couple of pages of bullet points. It makes for a thin tax policy agenda.
Individual Taxes

Uber, Taxes, and the Question of Who’s an Employee in the Gig Economy

August 20, 2020 –
Uber and Lyft are threating to shut down operations in California because the state considers their drivers employees rather than independent contractors. The distinction might...
Campaigns, Proposals, and Reforms

Biden’s Tax Hikes May Be A Tough Sell In 2021. What If He Paired Them With Big Refundable Tax Credits?

August 19, 2020 –
The real question for Biden is how much of his ambitious tax plan could Congress realistically pass next year.
State and Local Issues

Fines and Forfeitures and Racial Disparities

August 14, 2020 –
Some evidence suggests that fines and fees, much like policing, are also closely intertwined with issues of structural racism.
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Brief

State Revenue Forecasts Before COVID-19 and Directions Forward

Lucy Dadayan
April 2, 2020

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Meet the Experts

  • Howard Gleckman
    Senior Fellow
  • Mark J. Mazur
    Robert C. Pozen Director, Tax Policy Center
  • Kim S. Rueben
    Sol Price Fellow
  • Janet Holtzblatt
    Senior Fellow
  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
  • William G. Gale
    Codirector
  • Leonard E. Burman
    Institute Fellow

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  • © Urban Institute, Brookings Institution, and individual authors, 2020.