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TaxVox

The voices of Tax Policy Center's researchers and staff

bowl of mini marshmallows
State and Local Issues

A Marshmallow By Any Other Name Is Just As Sweet, But Maybe Not Taxable

November 2, 2022 –
Is a marshmallow tax-exempt food, or is it taxable candy? This question keeps national and state governments and their lawyers quite busy.
adults in line for food assistance
Individual Taxes

TPC: The Number Of Those Who Don’t Pay Federal Income Tax Drops To Pre-Pandemic Levels

October 27, 2022 –
After dramatically rising during the worst of the pandemic, the number of households who pay no federal income tax has fallen sharply. It will remain...
alan greenspan walking next to then-president bill clinton
Individual Taxes

Politicians Are Arguing Again About Social Security. That’s Good

October 26, 2022 –
Suddenly, Social Security reform is back in the news. For all the wrong reasons, perhaps. But at least politicians are talking about it. And that’s...
worker trimming a marijuana plant
State and Local Issues

Cannabis Taxes on the Ballot: Voters Approve, Legislatures Change

October 24, 2022 –
Arkansas, Maryland, Missouri, North Dakota, and South Dakota will vote on legalizing recreational marijuana this November. And cannabis initiatives are already on the 2023 or...
a stack of money next to a book on inflation and a calculator
Individual Taxes

What The IRS Inflation Adjustment Really Means

October 21, 2022 –
The Internal Revenue Service announced its inflation adjustment for tax year 2023: It will be a bit more than 7 percent, the largest increase in...
photo of social media app icons on a smartphone
Business Taxes

Could A Data Tax Partially Replace the Corporate Income Tax?

October 18, 2022 –
Policy experts and governments around the world are deeply dissatisfied with the way multinational corporations are taxed, especially big tech companies. The Organisation for Economic...
US Capitol
Individual Taxes

Comparing The Fiscal Costs Of Tax Breaks For Children Versus Businesses

October 17, 2022 –
As the year winds down, Congress will need to decide what to do on several tax fronts, including whether to extend more favorable treatment of...
Individual Taxes

What Can We Learn from Boston’s Expanded CTC Outreach to Immigrant Communities?

October 7, 2022 –
Although last year’s temporary expansion of the child tax credit (CTC) dramatically reduced child poverty across the US, government outreach efforts struggled to connect immigrant families with their tax benefits.
Photo of the US Capitol Building from the west side
Federal Budget and Economy

The Tax Debate Is Just Beginning

October 6, 2022 –
The ink on the Inflation Reduction Act is barely dry, but already there are reasons to think Congress may take up more tax issues once...
arizona fire crew prepping forest for potential wildfire
State and Local Issues

Voters In Three States Will Confront The Consequences Of Earmarking Tax Dollars

October 5, 2022 –
Earmarking tax dollars comes with a price, giving today’s voters the power to decide how tomorrow’s state tax dollars will be spent. Is that power worth it?
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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
    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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