TaxVox

The voices of Tax Policy Center's researchers and staff

State and Local Issues

In the District, Conformity Giveth, and Conformity Taketh Away

June 25, 2018 –
This year residents of the District of Columbia are getting the last tranche of a phased-in tax cut that was enacted in 2014. But because...
State and Local Issues

Supreme Court Gives States Wide Authority To Collect Taxes on Remote Sales

June 21, 2018 –
The US Supreme Court has given states broad authority to require online and other remote sellers to collect sales taxes. And it has largely ended...

Lessons Learned 40 Years After A Monumental Tax Law

June 21, 2018 –
Forty years ago, California voters were sent a 63-page pamphlet explaining the 13 questions on the primary ballot that June. At the end of the...
Business Taxes

President Trump’s Situational View About Enforcing Tax and Immigration Laws

June 20, 2018 –
Question: What does the Trump Administration’s policy decision to separate immigrant children from their parents at the Mexican border have in common with its policy...
State and Local Issues

From Head Taxes To Parcel Taxes, Cities And States Are Looking For New Ways To Raise Revenue

June 14, 2018 –
If you are a regular reader the Tax Policy Center’s morning news summary, the Daily Deduction , you’ve probably noticed a fascinating trend: The rise...
Business Taxes

Is the TCJA An Accountants’ Bonanza Or Nightmare?

June 12, 2018 –
In a Harvard Business Review article last December, I described how the complex and poorly vetted provisions of the Tax Cuts and Jobs Act (TCJA)...
Campaigns, Proposals, and Reforms

What Should Republicans Include In Their Second Tax Bill?

June 7, 2018 –
The Trump Administration and some congressional Republicans, including Ways & Means Committee Chair Kevin Brady (R-TX), are promising Tax Bill 2.0 later this year—perhaps in...

Tax Protests and Business Boycotts: History Repeats, Maybe.

June 6, 2018 –
Independence Day has me thinking about tax protests. One, in Boston, shaped our nation’s history. Another is still taking shape in Seattle. Both reflect our complicated relationship with taxes and those who levy them. But that’s where similarities end. If you were a taxpayer participating in either, what might you do?
Business Taxes

Are Peruvian Chickens Cash?

June 5, 2018 –
The Tax Cuts and Jobs Act (TCJA) is plagued by a recurrent problem: Many parts of the law tax similar income or assets at different...
Federal Budget and Economy

Why Government Budget Estimates Are Often Wrong

June 5, 2018 –
Government budget and tax analysts who estimate future federal revenues and spending are among the most talented people I know. They probably are a lot...