TaxVox: Individual Taxes

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The voices of Tax Policy Center's researchers and staff

Individual Taxes

Did Multinationals Use a Foreign Earnings Tax Holiday To Burnish Their Financials Rather Than Reduce Taxes?

June 11, 2014 –
We've known for years that the 2004 repatriation tax holiday did little to boost domestic investment or create U.S. jobs, as promised by its backers...
Individual Taxes

Are Domestic Partnerships A Way For Heterosexual Couples To Avoid The Marriage Tax Penalty?

June 5, 2014 –
In their zeal to provide a legal alternative to banned marriage for same-sex couples, some states may have created a new tax shelter for heterosexual...
Individual Taxes

Could EPA’s New Greenhouse Gas Rules Open the Door to a State-based Carbon Tax?

June 2, 2014 –
EPA’s proposed tough new standards for power-plant emissions of greenhouse gasses opens the door to new state or regional cap-and-trade systems to...
Campaigns, Proposals, and Reforms

Dave Camp’s Great Bonus Depreciation Flip-Flop

May 29, 2014 –
Sadly, the House Ways & Means Committee has turned on its head a proposal by its chairman, Dave Camp (R-MI) to repeal bonus depreciation for...
Individual Taxes

Three Options for Better Climate Policy

May 28, 2014 –
Thanks to a 2007 Supreme Court ruling that greenhouse gases are air pollutants under the Clean Air Act, the Environmental Protection Agency has to do...
Individual Taxes

Turning Carbon Tax Theory Into Reality

May 27, 2014 –
A carbon tax has great appeal. It could reduce the risk of climate change by building emissions costs into market prices, thus discouraging the use...
Individual Taxes

Why Not Ditch the Medical Device Excise Tax and Boost Cigarette Taxes?

May 23, 2014 –
Senate Republicans are insisting that the 2.3% excise tax on medical devices, enacted as part of the Affordable Care Act, be repealed as part of the...
Individual Taxes

Don’t Turn Over IRS Debt Collections to Private Contractors

May 22, 2014 –
The latest example of why bipartisanship is not necessarily good: A bill proposed by senators Chuck Schumer (D-NY) and Pat Roberts (R-KN) to require...
Individual Taxes

Tax Chauvinism: Who Cares Where a Firm is Incorporated?

May 20, 2014 –
Following the recent offer by U.S drugmaker Pfizer to acquire British pharmaceutical firm AstraZeneca, congressional Democrats are proposing new...
Individual Taxes

Are Multinationals Getting Tired of Waiting for Corporate Tax Reform?

May 15, 2014 –
Is it possible that U.S.-based multinationals are getting tired of waiting for Congress to enact corporate tax reform? Seeking cash for domestic...