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TaxVox: Individual Taxes

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The voices of Tax Policy Center's researchers and staff

Individual Taxes

Can Machine Learning Improve Tax Enforcement Without Human Teachers?

July 14, 2022 –
When it comes to tax enforcement, I used to believe the Internal Revenue Service could never have too much information. But the agency already collects...
Individual Taxes

Let the Child Tax Credit Work

July 7, 2022 –
Congress has a chance to reduce child poverty by about one-third by making permanent the Child Tax Credit (CTC) that was in effect during 2021...
State and Local Issues

Taxes, Religion, And Education: How Much Are We Willing to Pay for Choice?

July 6, 2022 –
In the courts and legislatures, advocates are pressing to require state and local governments to pay for religious schools... Are residents prepared for one possible consequence: Less money available for public schools?

Beyer’s Steep Gun Tax Might Curb Some Very Lethal Weapons, But It Has Gaps

June 23, 2022 –
In response to two recent mass shootings, Representative Don Beyer (D-VA) introduced a bill that would impose a 1,000 percent excise tax on certain guns...
Individual Taxes

Rick Scott Walks Back His Tax Increase Plan...Sort Of

June 10, 2022 –
Senator Rick Scott (R-FL), who last February proposed taxing millions of low-income households that currently pay no income tax, has released a new version that...
Individual Taxes

Economic Well-Being Improved in 2021, But Will It Continue?

June 7, 2022 –
Even though jobs are plentiful and wages are up, many families still face a shaky economic outlook. Higher than average inflation, which tends to hit...
Individual Taxes

New GAO Report Underscores Importance of Better Data To Study Race and Taxes

June 2, 2022 –
While the federal income tax system may appear “colorblind” or race-neutral to some, it can mitigate or exacerbate racial inequities . Unfortunately, the IRS does...
Individual Taxes

Absent Roe v. Wade, Will “Qualifying Child” Mean More In The Tax Code?

June 1, 2022 –
Is tax law an appropriate place to decide whether a fetus is a child?
Individual Taxes

Taxing Capital Gains at Death at A Higher Rate Than During Life

May 13, 2022 –
President Joe Biden and Senate Finance Committee Chair Ron Wyden (D-OR) have proposed different ways to tax unrealized capital gains every year. Their shared goal...
Individual Taxes

How Democrats Who Want To Tax The Very Wealthy Are Taking A Page From Thomas Paine

May 10, 2022 –
Did President Biden and other Democrats read 18 th century revolutionary Tom Paine before they proposed their taxes on extreme wealth? Hard to know, but...
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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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