TaxVox

The voices of Tax Policy Center's researchers and staff

Tax-Exempt Hospitals and Charity Care: Should Those Hospitals Do More?

July 7, 2021 –
A recent Wall Street Journal report made me wonder.

Searching for Supply-Side Effects of The Tax Cuts and Jobs Act

July 6, 2021 –
The 2017 Tax Cut and Jobs Act (TCJA) was built on the idea that lower business and corporate tax rates, new domestic investment incentives, and...
Campaigns, Proposals, and Reforms

Paying for Infrastructure With Pixie Dust

June 29, 2021 –
President Biden and a bipartisan group of senators have agreed to the framework of a plan to boost infrastructure spending by about $579 billion. On...

Supreme Court Punts on State Tax Question About Remote Work

June 28, 2021 –
Today the Supreme Court announced it will not resolve a key question of state taxation: Should income tax dollars support where you work or where...

How Biden and Congress Could Improve Business Taxation

June 28, 2021 –
The Tax Cut and Jobs Act (TCJA) of 2017 created the most substantial changes in business taxation in decades. But in a new analysis, published...
Individual Taxes

Keeping the Monthly Child Tax Credit Coming, Limiting Risk of Overpayments

June 25, 2021 –
Beginning in July, most families with children will receive up to $250 a month per child ($300 for children under 6). Those payments are advances...
State and Local Issues

State Pass-Through Entity Taxes Let Some Residents Avoid the SALT Cap at No Cost to The States

June 24, 2021 –
This week, Colorado became the 14 th state to either require or allow some pass-through businesses such as partnerships to pay state income taxes at...
Business Taxes

The Fate Of Biden’s Corporate Tax Hikes May Rest On Who Voters Think Pay Them

June 17, 2021 –
As the partisan battle heats up over President Biden’s ambitious infrastructure plan—and the tax increases to pay for it—the fate of the package will largely...
Individual Taxes

Pro Publica’s Billionaires: Stories Behind the Story

June 15, 2021 –
Pro Publica’s recent story about the small amount of tax paid by many of the nation’s billionaires has focused new attention on what critics say...
Campaigns, Proposals, and Reforms

Biden Would Raise Taxes Substantially for High Income Households and Corporations, Cut Taxes for Families with Children, According to A New TPC Analysis

June 9, 2021 –
Nearly all of President Biden’s proposed tax increases would be borne by the highest income 1 percent of households--those making about $800,000 or more—according to...