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TaxVox: Individual Taxes

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The voices of Tax Policy Center's researchers and staff

Federal Budget and Economy

Is Obamacare the GOP’s White Whale?

September 17, 2013 –
“The White Whale swam before him as the monomaniac incarnation of all those malicious agencies which some deep men feel eating in them…All that most...
Individual Taxes

Eight in Ten U.S. Households Pay Social Security and Medicare Taxes

September 12, 2013 –
While relatively few low-income people pay federal income tax, a large and growing share owe Social Security and Medicare payroll taxes, according to new estimates...
Individual Taxes

The Demise of Estate Tax Planning

September 10, 2013 –
A fascinating story in last Friday’s Wall Street Journal reports what I suppose was an inevitable trend: With the estate tax exemption now up to...
Individual Taxes

A Closing Window for Some Same-Sex Couples to File 2012 Tax Returns

September 5, 2013 –
Last week’s IRS ruling on same-sex marriages received a lot of attention. Going forward, a same-sex married couple must file federal income tax returns as...
Individual Taxes

How Do High-Income People Avoid Paying Federal Income Tax?

September 5, 2013 –
Most of the 43 percent of Americans who the Tax Policy Center projects will pay no federal income tax this year make very little money...
Individual Taxes

Are Some Americans Paying Federal Income Tax They Don’t Owe?

September 3, 2013 –
Headline got your attention? No, it isn’t a come-on for a new tax avoidance scheme. Rather, it reflects an interesting but little known problem with...
Individual Taxes

IRS Recognizes Same-Sex Marriages, Regardless of Where Couples Live

August 30, 2013 –
Just two weeks ago, I discussed potential tax issues a same-sex married couple could face if they live in a state that doesn’t recognize their...
Individual Taxes

And Now for the Movie: Fewer Americans Pay No Federal Income Tax

August 29, 2013 –
The percentage of Americans who pay no federal income tax is falling, thanks to an improving economy and the expiration of temporary Great Recession-era tax...
Individual Taxes

Honey, I Shrunk the AMT (But It’s Not Gone)

August 26, 2013 –
The tax act Congress passed early on New Year’s Day permanently patched the alternative minimum tax (AMT), sparing tens of millions of Americans from the...
Individual Taxes

The Center for American Progress Rethinks Retirement Savings

August 22, 2013 –
Kudos to Rowland Davis and David Madland at the Center for American Progress for rethinking retirement savings. In a paper with the rather understated title...
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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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