TaxVox: Individual Taxes

RSS

The voices of Tax Policy Center's researchers and staff

Individual Taxes

Pitching, Defense, and State Tax Policy

January 27, 2015 –
The Washington Nationals' signing of Max Scherzer —one of the best starting pitchers in baseball—ignited a few sports-talk debates: Do the Nationals...
Individual Taxes

Obama Would Improve Tax Subsidies for Higher Education

January 25, 2015 –
President Obama will feature higher education prominently in next week’s budget—a choice that makes sense, given that educational attainment is the...
Federal Budget and Economy

Obama Would Simplify and Expand Spending and Tax Subsidies for Child Care

January 22, 2015 –
President Obama proposed three important changes to the way the federal government helps families with child care costs – increase direct subsidies...
Individual Taxes

A Look at the Territorial Tax Systems in Four Countries Finds No Magic Bullets

January 22, 2015 –
It is an article of faith among many tax reformers that the U.S. should shift from a worldwide tax system to a territorial regime in which U.S.-based...
Campaigns, Proposals, and Reforms

Adjusting the President’s Capital Gains Proposal

January 21, 2015 –
President Obama’s new proposal to tax capital gains at death is a welcome change that would close a huge loophole, but it suffers from a serious flaw...
Federal Budget and Economy

President Obama’s Middle-Class Tax Message in the State of the Union

January 21, 2015 –
President Obama’s tax proposals for the middle class were a key element of his State of the Union address. But they represent only relatively modest...
Individual Taxes

Retirement Security a Priority in the 2015 State of the Union

January 21, 2015 –
In the 2015 State of the Union Address, President Obama made retirement security a priority for his Administration by promoting the Automatic IRA , a...
Individual Taxes

The IRS Should Fix Its Letter Audit Program

January 20, 2015 –
The beleaguered IRS has two enormous challenges: It must rebuild its reputation to win congressional support for the funding it needs to do its job...
Individual Taxes

President Obama Targets the "Angel of Death" Capital Gains Tax Loophole

January 18, 2015 –
The President plans to announce in Tuesday’s State of the Union Address new proposals that would raise taxes on capital gains for the wealthiest...
Individual Taxes

What To Make of the Senate Finance Committee’s Tax Reform Workgroups

January 15, 2015 –
The Senate Finance Committee has created five bipartisan working groups to develop ideas for comprehensive tax reform by the end of May. It is a good...