TaxVox: Business Taxes

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The voices of Tax Policy Center's researchers and staff

Business Taxes

Will Trump's Response To France's Digital Tax Undercut The TCJA?

December 5, 2019 –
Not for the first time, President Trump has me confused about his tax policy. The signature legislation of his presidency was the 2017 Tax Cuts...
State and Local Issues

State Tax Debates Could Use Some (Customized) State Economic Data

November 12, 2019 –
Politicians love to make claims about tax policy. This tax cut will create jobs! That one forced the school district to fire teachers! But too...

Treasury Keeps Obama Administration Earnings Stripping Regulations, But Limits Them

November 1, 2019 –
Yesterday, the Treasury Department announced it would keep, but limit, an important tool added by the Obama Administration to stem tax-driven corporate inversions: the regulations...
Business Taxes

Using Taxes To Cap Executive Compensation Doesn’t Work

October 3, 2019 –
This week, Democratic presidential hopeful Bernie Sanders proposed raising the tax rates for large corporations where there are “exorbitant” pay gaps between top executives and...

Balancing Hate, The First Amendment, And Tax-Exempt Status

September 25, 2019 –
Is hate speech constitutionally protected? Do groups that express hate in their words and deeds deserve tax-exempt status? Is the IRS equipped to judge what...
Business Taxes

Why Carbon Taxes Are So Hard To Pass

August 15, 2019 –
Why Carbon Taxes Are So Hard To Pass Economists love carbon taxes . According to polls, so do roughly two-thirds of Americans. Yet voters in...
Federal Budget and Economy

Post TCJA Bonuses Were Mostly a Timing Shift, Not A Boost In Long-Term Worker Pay

July 16, 2019 –
A spike in announcements of bonus payments for workers followed the passage of the Tax Cuts and Jobs Act (TCJA) in December 2017, and President...
Business Taxes

The House Should Repair, Not Repeal, The ACA’s Cadillac Tax

July 16, 2019 –
The House is scheduled to vote Wednesday to repeal the 2010 Affordable Care Act’s Cadillac tax on generous employer-sponsored health insurance (ESI). The bill, which...
Business Taxes

Can The Sanders Financial Transactions Tax Raise Trillions And Cut Speculation?

July 1, 2019 –
Can The Sanders Financial Transactions Tax Raise Trillions And Cut Speculation? Senator and Democratic Presidential hopeful Bernie Sanders (I-VT) has proposed an ambitious financial transactions...
IRS_audit

The IRS Data Book Tells A Story of Shrinking Staff, Fewer Audits, and Less Customer Service.

June 7, 2019 –
The IRS published its annual trove of tax statistics Internal Revenue Service Data Book, 2018 on May 20. On its face, the volume is a...