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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

Payroll Tax Holiday is not Perfect, but Far Better than Inaction

December 2, 2011 –
Congress is now shadow boxing about the payroll tax holiday that is set to expire at the end of this year. Currently, workers are getting...
Individual Taxes

Top Income Tax Rates and Revenue: A Historical Perspective

December 1, 2011 –
By Dan Baneman and Jim Nunns With election season heating up and 2012 just around the corner, we are hearing a lot about the pending...
Individual Taxes

The Coming Flood of Estate Tax Returns

November 30, 2011 –
Fewer than 3,300 estates will owe federal estate tax this year, the smallest number in more than 75 years (other than 2010 when the tax...
Individual Taxes

Should Congress Extend the Payroll Tax Holiday?

November 29, 2011 –
Should Congress extend and expand the payroll tax cut it first passed a year ago? In a bizarre but not unexpected role reversal, Democrats insist...
Individual Taxes

Are Advanced Premium Assistance Tax Credits Workable?

November 28, 2011 –
In just a few years, the 2010 health reform law will begin providing subsidies to help low- and moderate-income people buy health insurance. And that...
Campaigns, Proposals, and Reforms

Flat-tax Simplicity with a Progressive Twist

November 28, 2011 –
My latest column for the Christian Science Monitor: Tax reform has emerged as a key issue for GOP presidential hopefuls. Texas Gov. Rick Perry wants...
Individual Taxes

Looming Tax Increase

November 16, 2011 –
A year ago, the big worry in Washington was whether Congress would extend the Bush tax cuts before their end-of-year expiration. Failure would have meant...
Federal Budget and Economy

A 20 Percent Tax Rate Cut Would Blow a Huge Hole in the Budget

November 15, 2011 –
In the back-and-forth over deficit reduction on Capitol Hill, Republicans have floated the idea of cutting individual tax rates by 20 percent across the board...
Campaigns, Proposals, and Reforms

Anybody Remember Romney’s Tax Plan?

November 8, 2011 –
I’ve been reviewing the tax plans of the major Republican presidential hopefuls and am struck at how conventional Mitt Romney’s is. While Herman Cain wants...
Individual Taxes

Cutting Corporate Tax Rates: Another View

November 6, 2011 –
On Nov. 2, TaxVox reported on a new Joint Committee on Taxation study on whether it is possible to reduce the corporate tax rate to...
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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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