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TaxVox: Individual Taxes

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The voices of Tax Policy Center's researchers and staff

Individual Taxes

Making Saving Incentives More Equitable

July 8, 2014 –
Tax expenditures for retirement saving top $100 billion annually—from 401(k)-type plans ($61.4 billion) to IRAs ($17.6 billion) to tax preferences...
Individual Taxes

IRS Help Line Is Out Of Service

July 7, 2014 –
The IRS is getting a lot of flak these days about lost emails and alleged politically motivated activity. But last week I ran into a problem that hit...
Individual Taxes

A Payroll Tax Math Error Adds $5 Billion To The Deficit

July 1, 2014 –
Nothing gets lawmakers and pundits more outraged than government’s proverbial waste, fraud, and abuse. Nearly always, these stories involve spending...
Individual Taxes

Misguided Expansion of the Child Tax Credit

June 30, 2014 –
Congresswoman Lynn Jenkins (R-KN) wants to expand the child tax credit (CTC) with the Child Tax Credit Improvement Act of 2014. She’s on the right...
Individual Taxes

The Real IRS Flap Is About Dark Money, Not Emails

June 24, 2014 –
Don’t get distracted by the political theater over lost IRS emails. There is little new about headline-seeking politicians berating IRS Commissioner...
Individual Taxes

The Corker-Murphy Gas Tax Hike: A Good Idea Spoiled

June 19, 2014 –
Senators Bob Corker (R-TN) and Chris Murphy (D-CT) deserve enormous credit for having the courage to do what few of their colleagues would: Propose...
Individual Taxes

Making State and Local Taxes “Friendly” to Small Businesses

June 18, 2014 –
Small business owners are more concerned with the complexity of state and local tax laws than with the amount of tax they pay, according to a recent...
Individual Taxes

The Tax-Shopping Backstory of the Medtronic-Covidien Inversion

June 17, 2014 –
How can a company headquartered in Minneapolis merge with a competitor run out of Mansfield, Massachusetts in order to pay taxes in Ireland? It’s...
Individual Taxes

The Strange Fruit of the House’s Bonus Depreciation Bill

June 13, 2014 –
When the Ways & Means Committee sent the House a measure to make permanent extra-generous tax subsidies for firms that purchase capital equipment...
Individual Taxes

Good And Bad News About The ACA Penalty Tax

June 12, 2014 –
An important feature of the Affordable Care Act (ACA) is the penalty tax imposed on people who do not have health insurance. But newly updated report...
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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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