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TaxVox: Business Taxes

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The voices of Tax Policy Center's researchers and staff

How Should the US Tax Petroleum Profits?

June 27, 2022 –
Ballooning oil company profits have produced a volley of “windfall profit tax” proposals. How well would their different provisions meet the near-term US policy goals...
Business Taxes

A Federal Gas Tax Holiday Is A Terrible Idea

June 22, 2022 –
President Biden is proposing a three-month federal gasoline tax holiday. He may want to appear to be doing something to address high inflation, which is both an economic concern...
Business Taxes

A Problematic Crypto Tax Break Introduced in the Senate

June 7, 2022 –
Sens. Cynthia Lummis (R-WY) and Kirsten Gillibrand (D-NY) today unveiled cryptocurrency legislation that seeks to provide regulatory clarity on a range of issues, including taxes...
Business Taxes

The Booming Economy, Not The 2017 Tax Act, Is Fueling Corporate Tax Receipts

June 3, 2022 –
Corporate tax revenues boomed in 2021 and some supporters of the 2017 Tax Cuts and Jobs Act argue that the big tax reductions in the...

TCJA Led Foreign-Owned Corporations to Retain More Earnings in the US

May 16, 2022 –
Corporate tax reforms introduced by the 2017 Tax Cuts and Jobs Act (TCJA) encouraged foreign-owned US companies to reinvest more of their earnings here, according...

Inflation and Oil Price Spikes Revive Case for LIFO Repeal

May 12, 2022 –
The recent runup in oil prices and general inflation have boosted tax benefits from the “last-in, first-out” (LIFO) inventory accounting tax break. LIFO tax expenditures,...
Business Taxes

Rethinking the Incidence of the Corporate Income Tax

May 10, 2022 –
Debates about corporate income tax cuts follow a familiar script. Republicans claim that rank-and-file workers benefit . Democrats argue that affluent shareholders reap the gains...
Business Taxes

Joe Manchin Just Made A Great Argument In Support of A Carbon Tax

May 3, 2022 –
West Virginia Senator Joe Manchin set off environmentalists last week when he said tax credits to subsidize the purchase of electric vehicle (EV) tax credits...
Business Taxes

Biden’s “Undertaxed Profit Rule” Would Complete US Adoption of BEPS Pillar 2

April 27, 2022 –
President Biden’s 2023 budget would replace the current 10 percent base erosion anti-avoidance tax (BEAT) on US subsidiaries of foreign corporations with a 15 percent...
State and Local Issues

States Forecast Weaker Revenue Growth Ahead of Growing Uncertainties

April 19, 2022 –
Just as state governors and legislators are figuring out how to spend their unexpected budget surpluses, global events could wipe out much of those gains...
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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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