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TaxVox

The voices of Tax Policy Center's researchers and staff

Business Taxes

A New Analysis Shows How Much Business Income Goes Untaxed

January 11, 2022 –
In a new paper , we show that more than half of the income generated by closely held businesses (that is, firms other than corporations)...
Business Taxes

Understanding How the United States Fails to Tax So Much Business Income

January 11, 2022 –
Over the past three decades, the United States has gone from taxing roughly half of closely held business (that is, firms other than corporations) and...
Individual Taxes

Excise Taxes on Guns and Ammo: Sin Taxes That Don’t Prevent the Sin

January 5, 2022 –
Some state and federal level lawmakers are considering new taxes on guns and ammunition. After all, if you want less of something—like the guns used to commit violence in schools—tax them, right?
Individual Taxes

Should the Child Tax Credit Be Limited to Those with Lower Incomes, As Manchin Prefers?

January 4, 2022 –
In 2021, the Child Tax Credit (CTC), helped nearly all families with children . But this year, because American Rescue Plan (ARP) expansions have lapsed,...
Campaigns, Proposals, and Reforms

Is the TCJA Here to Stay?

December 28, 2021 –
Just based on its sheer size and scope, the Biden administration’s Build Back Better (BBB) agenda was always likely to shrink as it made its...
State and Local Issues

Cities Provide an Early Look at How Governments Are Advancing Racial Equity

December 27, 2021 –
While advancing racial equity has been a top priority for the Biden Administration , mayors were attempting to tackle unequal access to wealth and opportunity...
Campaigns, Proposals, and Reforms

TPC’s 2021 Lump Of Coal Award For The Worst Tax Policy Ideas Of The Year

December 22, 2021 –
Welcome to the Tax Policy Center’s annual Lump of Coal Award for the year’s biggest tax policy blunders, Build Back Better edition. Even by the...
Individual Taxes

Hill Democrats Shift From Raising To Cutting Taxes On The Merely Rich

December 21, 2021 –
Democrats started this year with President Biden’s proposal to raise taxes on high-income households as a way to help pay for an ambitious social spending...
Business Taxes

1% Buyback Tax Could Lead to Higher Dividend Payouts

December 20, 2021 –
The Build Back Better proposal for a 1 percent excise tax on corporate share buybacks would reduce their tax advantage relative to dividend distributions. Equivalent...
Federal Budget and Economy

Lessons from the 2009 Recovery Act for an Inclusive Recovery from the Pandemic

December 14, 2021 –
The federal government and many state and local governments are placing equity at the forefront of their pandemic relief efforts. But to effectively follow through...
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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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