TaxVox: Individual Taxes

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The voices of Tax Policy Center's researchers and staff

Individual Taxes

Are Tax Inversions Really Unpatriotic?

July 29, 2014 –
President Obama and many congressional Democrats argue that U.S.-based multinational firms are being unpatriotic by moving their corporate addresses...
Individual Taxes

The “Helping Working Families Afford Child Care Act” Would Help, but Doesn’t Solve the Timing Mismatch

July 28, 2014 –
The Child and Dependent Care Tax Credit (CDCTC) does not work for low-income families. It fails on three counts – the credit is nonrefundable, covers...
Individual Taxes

The Bring Jobs Home Act Won’t

July 24, 2014 –
The Bring Jobs Home Act is a classic message bill. Its Democratic sponsors have no interest in making it law, they merely see it as a way to boost...
Campaigns, Proposals, and Reforms

How Progressive is Obama’s Tax Policy?

July 23, 2014 –
Has President Obama’s tax policy reduced income inequality? It depends on what you are comparing it to. White House Council of Economic Advisors...
Individual Taxes

Have We Created a Two-Tiered Tax System—One for the Powerful and One for the Rest of Us?

July 22, 2014 –
Unlike the rest of us, many high-income, influential people and organizations have close to a free hand when it comes to their taxes. Already...
Individual Taxes

Abuse of financial products by hedge funds

July 22, 2014 –
Today, I testified before the U.S. Senate Permanent Subcommittee on Investigations (the “Subcommittee”) on the abuse of structured financial products...
Individual Taxes

State Taxes and the April Surprise

July 22, 2014 –
In recent months, several governors have complained about the April, 2014, surprise in state tax revenues. They say they were shocked when personal...
Individual Taxes

The Great Tax Inversion Death Spiral

July 17, 2014 –
Congress and corporate America are in a dangerous and mutually destructive race: The more lawmakers threaten to ban the practice of inversions—where...
Individual Taxes

Nothing New Under the Sun: The Sad History of the Tax Extenders.

July 16, 2014 –
Nice piece by Tax Notes reporter Lindsey McPherson describing the recent history of the tax extenders. Four take-aways: There is always last-minute...
Individual Taxes

Is It Time To End The Highway Trust Fund Fiction?

July 10, 2014 –
Congress is in the midst of another Perils of Pauline political showdown: This time the drama is over how to finance the highway trust fund, which...