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The voices of Tax Policy Center's researchers and staff

Individual Taxes

A $25,000 SALT Deduction Cap Would Be Only A Modest Improvement Over The House’s $80,000 Version

December 9, 2021 –
As Congress struggles to pass the Build Back Better bill, some congressional Democrats are exploring new proposals to raise the $10,000 cap on the state...

Congress Should Make A Long-Term Commitment to The Child Tax Credit

December 8, 2021 –
Two versions of the Child Tax Credit (CTC) are on the books for the next five years, and a third is included in the House...

Could Tax Incentives Help Recruit and Retain Teachers?

December 1, 2021 –
The “Great Resignation” appears to have reached our public education workforce, if not the entire country’s. The situation has grown so dire that schools are closing or educating children remotely for days at a time, not due to the pandemic-related health risks but because of staffing shortages.
AP Photo: Jordan Strauss
Individual Taxes

Only The Rich Can Play: A Cautionary Tale Of Who Really Benefits From Tax Subsidies

December 1, 2021 –
A prediction: When Congress finally passes the Build Back Better bill, Hill leaders will quietly slip in at least one obscure, last-minute tax break to...
Business Taxes

A Better Way To Tax Corporations Than The House’s Book Minimum Levy

November 22, 2021 –
After rejecting corporate income tax rate increases to help pay for President Biden’s Build Back Better plan, House Democrats passed a 15 percent alternative minimum...
Business Taxes

Book Minimum Tax May Discourage Investment More Than a Rate Hike

November 18, 2021 –
The House budget reconciliation deal rejected a corporate income tax rate increase in favor of a 15 percent minimum tax on book income . Though...
Individual Taxes

How An $80,000 SALT Cap Stacks Up Against A Full Deduction For Those Making $400,000 Or Less

November 18, 2021 –
Congress seems to be considering two ways to address the Tax Cut and Job Act’s $10,000 cap on the state and local tax (SALT) deduction...
Federal Budget and Economy

The Short Run Growth and Inflation Effects of Build Back Better Are Likely to Be Modest

November 17, 2021 –
A key issue in the congressional debate over President Biden’s Build Back Better (BBB) plan is how it would affect the economy over the next...
Campaigns, Proposals, and Reforms

Build Back Better 2.0 Still Raises Taxes For High Income Households And Reduces Them For Others

November 11, 2021 –
In a new analysis , the Tax Policy Center estimates that the major tax changes in the latest version of President Biden’s Build Back Better...

The Latest SALT Cap Fix Would Mostly Benefit High Income Households, Do Little For Middle-Income People

November 3, 2021 –
The Democrats’ latest plan to adjust the cap on the state and local tax (SALT) deduction would provide little or no benefit for low and...
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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
  • 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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