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TaxVox: Individual Taxes

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The voices of Tax Policy Center's researchers and staff

Individual Taxes

Treasury Takes Big-Picture View With Newest Crypto Proposal

September 19, 2023 –
After a bit of a delay, Treasury has proposed regulations outlining who in the cryptocurrency industry is a “broker” and hence obligated to provide the...
Individual Taxes

Will The Supreme Court Use A Fishing Dispute To Curb Treasury and IRS Tax Rules?

September 14, 2023 –
Is the US Supreme Court fishing for a way to upend decades of judicial deference to tax rules issued by the IRS and Treasury? The...
State and Local Issues

Lessons From The 2021 Child Tax Credit Expansion Informing State Policy Debates

September 12, 2023 –
It’s been two years since the expiration of the expanded child tax credit (CTC), a temporary provision of the American Rescue Plan that effectively provided...
photo of US Representative Garbarino of New York and other members of the salt caucus advocating for a more general state and local tax deduction
Individual Taxes

The House GOP’s Higher Standard Deduction Means Even Fewer Households Should Care About The SALT Fight

September 7, 2023 –
As House Republicans engage in a nasty internal battle over whether to raise the $10,000 cap on the state and local tax (SALT) deduction, a...
pedestrians on La Rambla Barcelona Spain
Individual Taxes

A European Vacation And Tax Appreciation

September 6, 2023 –
In some European cities, streets were made for walking, not driving--thanks in part to taxes.
Individual Taxes

Why Should We Have To Pay Somebody To Help Us File An Individual Income Tax Return?

August 10, 2023 –
The growing war between the IRS and the commercial tax preparation industry over the agency’s efforts to create a free, in-house tax filing system got...
tax filing stock photo
Individual Taxes

Backsliding on Information Returns Undermines Our Tax System

August 4, 2023 –
In the United States’ voluntary tax system, taxpayers are responsible for correctly reporting their incomes to the IRS, rather than having the government determine their...
stock photo of an ethereum cryptocurrency token
Business Taxes

A New Solution for Taxing Cryptocurrency Staking

July 31, 2023 –
Taxing digital assets poses many tax policy puzzles. So many, in fact, that the Senate Finance Committee recently asked for advice on how to do...
picture of a detroit downtown shopping area
State and Local Issues

Detroit Considers Shift From Property To Land Value Taxation

July 24, 2023 –
Detroit Mayor Mike Duggan (D) recently proposed raising the city’s tax on vacant or undeveloped land while reducing taxes on buildings by 30 percent. The...
photo of the state capitol building in Trenton, New Jersey
State and Local Issues

Reviewing Three Years of State Tax Cuts

July 20, 2023 –
From the start of calendar year 2021 to today, 48 states and the District of Columbia have cut taxes. The only holdouts are Alaska and...
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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
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    Institute Fellow

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