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TaxVox

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The voices of Tax Policy Center's researchers and staff

Business Taxes

Economists Love Carbon Taxes. Voters Don't.

December 27, 2018 –
Economists—both liberal and conservative—love carbon taxes. The levies, they say, would create market incentives for people to reduce their consumption of fossil fuels and, more...
Campaigns, Proposals, and Reforms

The TaxVox Lump of Coal Award For The Worst Tax Idea of 2018

December 20, 2018 –
It’s time for Tax Vox to present its annual Lump of Coal Award for the worst tax idea of the year.

(Not So) Happy Birthday to the Tax Cuts and Jobs Act

December 19, 2018 –
On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the biggest tax overhaul in the United States in...
State and Local Issues

States Enjoyed Another Stellar Quarter Of Revenue Growth; But The Longer-Term Fiscal Outlook Is Cloudy

December 18, 2018 –
States closed their fiscal 2018 books at the end of June on a positive note. But they shouldn’t bank on the good times lasting forever...

TPC Is Improving Its Modeling Of Five Tax Expenditures

December 18, 2018 –
In a new initiative, the Tax Policy Center is improving its modeling of five key tax expenditures: the tax treatment of pass-through entities, charitable giving,...

The TCJA Eliminated Personal Exemptions. Why Are States Still Using Them?

December 17, 2018 –
A key provision of 2017 Tax Cuts and Jobs Act (TCJA) was the elimination of the personal exemption. The change has a major effect on...

TPC Updates Its Online Briefing Book

December 13, 2018 –
Looking for a quick reference that explains how the tax code treats families with children? Or how it taxes multinational corporations? Maybe you want to...

How Should Government Return Carbon Taxes To Households?

December 12, 2018 –
Carbon dividends are the hottest idea in climate policy. A diverse mix of progressive and conservative voices are backing the idea of returning carbon tax...
Individual Taxes

Who Is Middle Class Anyway?

December 10, 2018 –
Everyone, it seems, says they want to cut taxes for the middle class. President Trump promised such tax relief in the weeks before the election...
Individual Taxes

For charitable giving, ’tis the season… But will it still be, post-TCJA?

December 5, 2018 –
Is feeling good, for goodness’ sake, the only reason we give to charities?
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Research report

A Proposal to Reform the Taxation of Corporate Income

  • Alan Viard
Eric Toder, Alan Viard
June 17, 2016

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  • Leonard E. Burman
    Institute Fellow
  • Howard Gleckman
    Senior Fellow
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    Senior Fellow
  • Donald Marron
    Institute Fellow
  • Harvey Galper
    Visiting Fellow
  • Roberton C. Williams
    Urban Institute Associate

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  • © Urban Institute, Brookings Institution, and individual authors, 2016.