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TaxVox

The voices of Tax Policy Center's researchers and staff

GOP 2024 presidential candidate Nikki Haley
Campaigns, Proposals, and Reforms

What Is Nikki Haley’s Tax and Budget Platform?

November 6, 2023 –
Former South Carolina Governor Nikki Haley, who appears to be winning increasing support a mong Republicans in the race for her party’s 2024 presidential nomination,...
image of Ambassador Bridge between the US and Canada
Business Taxes

O Canada! What Might Its Digital Services Tax Mean For Us?

November 3, 2023 –
Last month, my husband ran the Detroit Free Press Marathon. During the race , runners left Detroit and crossed the Ambassador Bridge into Windsor in...
State and Local Issues

Halloween Candy Raises Spooky Tax Questions

October 30, 2023 –
What scares come to mind when purchasing Halloween candy: ghosts, witches, or taxes? Yes, taxes should be on the list because Halloween reminds us how...
Business Taxes

Questioning The Tax-Exemption Of Universities Over Their Mideast Views Is Dangerous

October 25, 2023 –
House Ways & Means Committee Chair Jason Smith (R-MO) has questioned the tax-exempt status of universities that, in his opinion, are anti-Israel. Whatever your views...
State and Local Issues

2023 State Elections Feature Key Tax Questions

October 19, 2023 –
While most of the political world looks ahead to 2024, voters are making important choices on property taxes, wealth taxes, cannabis taxes, and more this...
Federal Budget and Economy

Examining the Tax Rules at Risk in SCOTUS Moore v. US Case

October 11, 2023 –
Later this year, the US Supreme Court will hear Moore v. United States , a case in which the plaintiffs are challenging the constitutionality of...
Federal Budget and Economy

An Expansive Decision in Moore Case Could Spell Trouble for Our Tax Code

October 10, 2023 –
Former House Speaker Paul Ryan (R-WI) recently warned that a “lot of the tax code would be unconstitutional” if the US Supreme Court rules for...
Adolescent boy using smart phone
Individual Taxes

Should Online Sports Betting Firms Withhold Taxes On Winnings?

October 4, 2023 –
Our teenage son called me from school in the middle of the day last month. I braced myself. Generally, those calls come when there’s a...
Individual Taxes

Taxation of Capital Income Is Not Race Neutral

September 28, 2023 –
The Internal Revenue Code generally does not refer to race or ethnicity, but federal income taxes may contribute to racial disparities when factors that affect...
Federal Budget and Economy

How Budget Commissions Can Make Deficit Reduction Harder

September 21, 2023 –
Congressional commissions generally serve one of two purposes. They either 1) provide political cover for lawmakers who want to achieve a goal but are afraid...
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Brief

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

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

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  • Howard Gleckman
    Senior Fellow
  • Mark J. Mazur
  • Kim S. Rueben
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    Senior Fellow
  • Eric Toder
    Institute Fellow
  • William G. Gale
    Codirector
  • Leonard E. Burman
    Institute Fellow

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