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TaxVox: Business Taxes

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The voices of Tax Policy Center's researchers and staff

Business Taxes

Fix the Existing Corporate Tax Before Forging a New One

January 25, 2022 –
The Build Back Better (BBB) bill’s winter holiday gives Congress more time to evaluate the plan’s components, including a 15 percent minimum tax on the...
Business Taxes

A New Analysis Shows How Much Business Income Goes Untaxed

January 11, 2022 –
In a new paper , we show that more than half of the income generated by closely held businesses (that is, firms other than corporations)...
Business Taxes

Understanding How the United States Fails to Tax So Much Business Income

January 11, 2022 –
Over the past three decades, the United States has gone from taxing roughly half of closely held business (that is, firms other than corporations) and...
Campaigns, Proposals, and Reforms

Is the TCJA Here to Stay?

December 28, 2021 –
Just based on its sheer size and scope, the Biden administration’s Build Back Better (BBB) agenda was always likely to shrink as it made its...
Business Taxes

1% Buyback Tax Could Lead to Higher Dividend Payouts

December 20, 2021 –
The Build Back Better proposal for a 1 percent excise tax on corporate share buybacks would reduce their tax advantage relative to dividend distributions. Equivalent...
Business Taxes

A Better Way To Tax Corporations Than The House’s Book Minimum Levy

November 22, 2021 –
After rejecting corporate income tax rate increases to help pay for President Biden’s Build Back Better plan, House Democrats passed a 15 percent alternative minimum...
Business Taxes

Book Minimum Tax May Discourage Investment More Than a Rate Hike

November 18, 2021 –
The House budget reconciliation deal rejected a corporate income tax rate increase in favor of a 15 percent minimum tax on book income . Though...

What Is Biden’s Minimum Book Income Tax on Corporations?

November 2, 2021 –
Last week, President Biden proposed a major change in the way some large corporations are taxed. These firms would be required to pay tax on...
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Business Taxes

Ways and Means GILTI Reform Proposal Closely Tracks OECD/G-20 Pillar 2

October 27, 2021 –
Recent proposals to reform the tax treatment of US multinationals would increase US revenues substantially, according to an analysis by the Tax Policy Center. The...
Business Taxes

Wyden’s Billionaire Income Tax Is Ambitious But Problematic

October 25, 2021 –
Senate Finance Committee Chairman Ron Wyden (D-OR) likes to say : “There are two tax codes in the United States: one for workers who pay...
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Brief

State Revenue Forecasts Before COVID-19 and Directions Forward

Lucy Dadayan
April 2, 2020

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  • 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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