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TaxVox: Individual Taxes

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The voices of Tax Policy Center's researchers and staff

Individual Taxes

DOMA’s Demise and Federal Taxes

June 26, 2013 –
Same-sex couples are cheering the Supreme Court’s striking down the Defense of Marriage Act (DOMA), but the tax consequences are more of a mixed bag...
Individual Taxes

Do Private Equity Firms and their Partners Owe Ordinary Income Tax Under Today’s Law?

June 25, 2013 –
For a decade, Congress has been debating how to tax managers of private equity firms. The argument is pretty familiar to tax wonks: Should these...
Individual Taxes

Uncle Sam’s Trillion-Dollar Portfolio Partly Offsets the Public Debt

June 24, 2013 –
When policy folks talk about America’s federal borrowing, their go-to measures are the public debt, currently $12 trillion, and its ratio to gross domestic product,...
Individual Taxes

How To Fix Social Security Disability Insurance

June 21, 2013 –
Social Security Disability Insurance has often been forgotten in the debate over the broader Social Security program. But Congress is beginning to pay attention, perhaps...
Individual Taxes

The “Other” Social Security Issue: Disability Insurance

June 18, 2013 –
Since the George W. Bush Administration, Social Security reform has been atop the federal government’s list of top policy challenges. But when people talk about...
Individual Taxes

Can Foundation Giving Relate Better to Society’s Needs Over Time?

June 18, 2013 –
Charitable organizations form a vital part of America’s safety net. Ideally, foundations would be able to make greater payouts in hard economic times when needs...
Individual Taxes

As Marriage Changes, Should Joint Filing Go The Way of Ozzie And Harriet?

June 11, 2013 –
Any day now, the Supreme Court will rule on whether same-sex married couples have the right to file joint federal tax returns. But Yale tax...
Individual Taxes

Let Legal Marijuana Dispensaries Deduct Their Business Expenses

June 6, 2013 –
Firms can legally sell medical marijuana in 19 states and the District of Columbia and recreational weed in two. They must pay federal income taxes,...
Campaigns, Proposals, and Reforms

What Changes in the Mortgage Deduction Would Mean for Home Prices

June 5, 2013 –
Tax preferences for housing are under fire, with mounting evidence that these preferences are inefficient , unequal , and too expensive to warrant a place...
Individual Taxes

Who Benefits from Tax Preferences? You Do.

May 30, 2013 –
The Congressional Budget Office report on the distribution of tax expenditures is getting lots of buzz, nearly all of it positive. This is a gratifying...
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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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