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TaxVox: Individual Taxes

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The voices of Tax Policy Center's researchers and staff

Individual Taxes

New Ways to Think About a Tax on Public Companies

December 29, 2012 –
Suppose someone proposed a special tax on businesses that make their ownership shares publicly available in affordable, easy-to-sell units. Such an idea would probably generate...
Individual Taxes

TaxVox’s 2012 Lump of Coal Awards

December 24, 2012 –
TaxVox proudly presents its 2012 Lump of Coal awards, Thelma and Louise edition, for the worst fiscal policy ideas of the year. The winners are:...
Individual Taxes

Toppling Over the Fiscal Cliff Could Cost Low-Income Families $1,000 in Reduced Tax Credits

December 19, 2012 –
The 2001-10 tax cuts placed substantial emphasis on “pro-family” tax reform. The more prominent features favoring families with children included a doubling of the Child...
Federal Budget and Economy

What Adjusting the Price Index Would Mean for Taxpayers

December 18, 2012 –
President Obama and House Speaker John Boehner may be close to agreeing on a plan that, among other things, would revise the way government programs...
Federal Budget and Economy

How to Control Entitlements: A Challenge Ike Did Not Face

December 18, 2012 –
Yesterday, I described President Eisenhower’s remarkable success in turning a large deficit in fiscal 1959 into a balanced budget in 1960. It was one of...
Individual Taxes

Paying Taxes on Capital Gains Early: How Investors are Avoiding Tax Hikes

December 14, 2012 –
Normally, at the end of each year, investors sell stock (and other assets) to recognize losses to offset gains recognized earlier in the year. Sometimes...
Campaigns, Proposals, and Reforms

Why the Senate’s Tax Bill is No Way Out of the Fiscal Impasse

December 14, 2012 –
With fiscal cliff talks seemingly stalled (at least today) , there has been growing talk that House Republicans would call President Obama’s bluff and simply...
Individual Taxes

Give Now or Pay Later: The Ever-Changing Estate and Gift Tax

December 13, 2012 –
For over a decade, the federal estate and gift tax has been in constant flux with its exemption rising, its rates falling, and its near-death...
Individual Taxes

The Coming AMT Debacle

December 10, 2012 –
The Tax Policy Center (TPC) has estimated that going over the fiscal cliff will raise taxes on average by about $3,500 per household in tax...
Individual Taxes

How to Cut the Charitable Deduction Without Reducing Giving

December 5, 2012 –
If income tax deductions are capped or limited—an idea that often comes up in the debate over both the fiscal cliff and long-run tax reform—the...
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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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