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TaxVox

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The voices of Tax Policy Center's researchers and staff

Federal Budget and Economy

Why Congress Will Borrow To Help Ukraine But May Pay For New COVID-19 Medical Costs With Offsetting Spending Cuts

May 17, 2022 –
Why is Congress prepared to spend billions of dollars for new aid to Ukraine without requiring offsetting tax increases or spending cuts at the same...

TCJA Led Foreign-Owned Corporations to Retain More Earnings in the US

May 16, 2022 –
Corporate tax reforms introduced by the 2017 Tax Cuts and Jobs Act (TCJA) encouraged foreign-owned US companies to reinvest more of their earnings here, according...
Individual Taxes

Taxing Capital Gains at Death at A Higher Rate Than During Life

May 13, 2022 –
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...

Inflation and Oil Price Spikes Revive Case for LIFO Repeal

May 12, 2022 –
The recent runup in oil prices and general inflation have boosted tax benefits from the “last-in, first-out” (LIFO) inventory accounting tax break. LIFO tax expenditures,...
Individual Taxes

How Democrats Who Want To Tax The Very Wealthy Are Taking A Page From Thomas Paine

May 10, 2022 –
Did President Biden and other Democrats read 18 th century revolutionary Tom Paine before they proposed their taxes on extreme wealth? Hard to know, but...
Business Taxes

Rethinking the Incidence of the Corporate Income Tax

May 10, 2022 –
Debates about corporate income tax cuts follow a familiar script. Republicans claim that rank-and-file workers benefit . Democrats argue that affluent shareholders reap the gains...
Individual Taxes

The Elephant in The Room: The Gap Between Federal Retiree Benefits and Taxes Paid

May 5, 2022 –
President Trump was afraid to tackle the dominant set of spending and tax issues facing the federal government. Ditto, so far, for President Biden. Under...
State and Local Issues

In States’ Culture Wars, Tax Policy—And Taxpayers—Should Be Off Limits

May 4, 2022 –
Lately, some state policymakers are exerting their authority to punish businesses in their state that disagree with certain social policies. What happens when these two goals clash with one another? Or when they conflict with the vital job of collecting sufficient tax revenue to operate government and balance a budget?
Business Taxes

Joe Manchin Just Made A Great Argument In Support of A Carbon Tax

May 3, 2022 –
West Virginia Senator Joe Manchin set off environmentalists last week when he said tax credits to subsidize the purchase of electric vehicle (EV) tax credits...
Individual Taxes

Congress Can More Modestly Expand The Child Tax Credit And Still Help Very Low-Income Families

April 28, 2022 –
As President Biden and congressional Democrats make another push to reach a compromise on a social spending, climate change, and tax bill, a key issue...
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Brief

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

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

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Meet the Experts

  • Howard Gleckman
    Senior Fellow
  • Mark J. Mazur
  • 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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