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TaxVox

The voices of Tax Policy Center's researchers and staff

Individual Taxes

Paying Taxes on Capital Gains Early: How Investors are Avoiding Tax Hikes

December 14, 2012 –
Normally, at the end of each year, investors sell stock (and other assets) to recognize losses to offset gains recognized earlier in the year. Sometimes...
Campaigns, Proposals, and Reforms

Why the Senate’s Tax Bill is No Way Out of the Fiscal Impasse

December 14, 2012 –
With fiscal cliff talks seemingly stalled (at least today) , there has been growing talk that House Republicans would call President Obama’s bluff and simply...
Individual Taxes

Give Now or Pay Later: The Ever-Changing Estate and Gift Tax

December 13, 2012 –
For over a decade, the federal estate and gift tax has been in constant flux with its exemption rising, its rates falling, and its near-death...
Federal Budget and Economy

Paying 2013 Dividends in 2012 May Save on Taxes but Not for Everyone

December 12, 2012 –
Regardless of the outcome of the fiscal cliff negotiations, taxes on dividends will be higher in 2013 than in 2012. As a result, companies can...
Individual Taxes

The Coming AMT Debacle

December 10, 2012 –
The Tax Policy Center (TPC) has estimated that going over the fiscal cliff will raise taxes on average by about $3,500 per household in tax...
Federal Budget and Economy

Current Revenue Solutions Will Barely Reduce the Deficit

December 7, 2012 –
Despite the ideological hype over revenue increases for the upper-income taxpayers and restricting itemized tax deductions, almost all the considered changes will tackle only a...
State and Local Issues

Dude, Should Marijuana Be Legalized and Taxed?

December 6, 2012 –
Starting today, it is legal to smoke marijuana in Washington State . That got me thinking: Could taxing stoners help balance state budgets? The answer...
Individual Taxes

How to Cut the Charitable Deduction Without Reducing Giving

December 5, 2012 –
If income tax deductions are capped or limited—an idea that often comes up in the debate over both the fiscal cliff and long-run tax reform—the...
Federal Budget and Economy

Will the Payroll Tax Cut Fall Silently Off the Cliff?

November 30, 2012 –
If a tax cut is scheduled to expire, but the focus of the debate is elsewhere, will people notice? Will the average family be surprised...
Individual Taxes

What to Read While Hanging Out at the Fiscal Cliff

November 29, 2012 –
While you are waiting for Congress and President Obama to decide what they are going to do about the fiscal mess, here an idea: Pick...
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Brief

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

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

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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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