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TaxVox

The voices of Tax Policy Center's researchers and staff

Campaigns, Proposals, and Reforms

Democrats In Love With Big Tax Hikes Might Do Well To Remember Walter Mondale

December 9, 2019 –
When I heard that Democratic presidential hopeful Joe Biden was proposing to raise taxes by $3.2 trillion over 10 years, I flashed back to Walter...
Business Taxes

Will Trump's Response To France's Digital Tax Undercut The TCJA?

December 5, 2019 –
Not for the first time, President Trump has me confused about his tax policy. The signature legislation of his presidency was the 2017 Tax Cuts...
Individual Taxes

Naughty Or Nice: What If Santa Claus Had To Levy Sin Taxes?

December 4, 2019 –
Unlike Santa, governments want at least some residents to be a little “naughty” and continue do things it considers harmful so it can collect “sin taxes” on their behavior.
Federal Budget and Economy

Government Trust Funds Are Selling America Short

December 3, 2019 –
Federal lawmakers have found many ways to shift the responsibility for today’s spending to tomorrow’s taxpayers. But among the most important is their habit of...

Most 2020 Candidates Say They’d Fight Climate Change, But Leaders Don’t Back A Carbon Tax

November 26, 2019 –
Climate change is a leading issue in the 2020 presidential elections, especially among Democratic voters. According to a recent CBS poll , almost two thirds...
Individual Taxes

Don't Try To Mark To Market Capital Gains. Tax Unrealized Gains At Death Instead

November 21, 2019 –
Market-to-market taxation of capital gains is not practical. Taxing unrealized gains at death is.

Homeowners, Can You Pay Down Mortgage Debt Through Asset Rebalancing?

November 20, 2019 –
Several changes in the Tax Cuts and Jobs Act (TCJA) significantly reduce the tax benefits of taking out a home mortgage (though these changes are...
Individual Taxes

Taxing The Scholarships Of College Athletes Is A Personal Foul

November 13, 2019 –
Late last month, the NCAA said college athletes could get paid for the commercial use of their likenesses or names, though it appeared to limit...
State and Local Issues

State Tax Debates Could Use Some (Customized) State Economic Data

November 12, 2019 –
Politicians love to make claims about tax policy. This tax cut will create jobs! That one forced the school district to fire teachers! But too...

Warren’s Plan To Tax Assets And Returns To Those Assets Is Unrealistic

November 7, 2019 –
Democratic presidential hopeful Elizabeth Warren has proposed a number of new taxes on high-income households. Add them up and many of the very wealthiest could pay marginal effective tax rates of more than 100 percent.
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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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Meet the Experts

  • Leonard E. Burman
    Institute Fellow
  • Howard Gleckman
    Senior Fellow
  • Kim S. Rueben
    Sol Price 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.