TaxVox: Business Taxes

RSS

The voices of Tax Policy Center's researchers and staff

flag with the logo of the united nations cop27 climate change conference
Business Taxes

How Can the US Meet its Paris Climate Goals?

November 17, 2022 –
The ongoing COP-27 climate conference will take stock of global greenhouse gas (GHG) emissions and encourage member countries to accelerate their efforts to reach climate...
john fetterman giving a speech while lt. governor of pennsylvania
Individual Taxes

What Will The Mid-Term Election Mean For Tax Policy?

November 16, 2022 –
With Democrats retaining narrow control of the Senate and Republicans on the cusp of winning the barest of majorities in the House, it will be...
photo of social media app icons on a smartphone
Business Taxes

Could A Data Tax Partially Replace the Corporate Income Tax?

October 18, 2022 –
Policy experts and governments around the world are deeply dissatisfied with the way multinational corporations are taxed, especially big tech companies. The Organisation for Economic...
US Capitol
Individual Taxes

Comparing The Fiscal Costs Of Tax Breaks For Children Versus Businesses

October 17, 2022 –
As the year winds down, Congress will need to decide what to do on several tax fronts, including whether to extend more favorable treatment of...
Photo of the US Capitol Building from the west side
Federal Budget and Economy

The Tax Debate Is Just Beginning

October 6, 2022 –
The ink on the Inflation Reduction Act is barely dry, but already there are reasons to think Congress may take up more tax issues once...
private equity firm office
Business Taxes

Private Equity Is A Business Subject To The New Book Minimum Tax. Treasury Should Say So.

September 16, 2022 –
When the Senate added a new corporate minimum tax to the Inflation Reduction Act (IRA), it almost added a clarification that private equity is a...
EV factory
Business Taxes

Industrial Policy Is Back. What Will It Mean For Taxes?

September 13, 2022 –
Industrial policy is trending. At a time when few policy ideas win bipartisan support, government subsidies for favored industries are feeling the love from Democrats...
Business Taxes

Rethinking Corporate Taxation Following Passage Of The Book Income Tax

August 18, 2022 –
The new minimum tax on the income that very large corporations report to their shareholders is the revenue centerpiece of the recently enacted Inflation Reduction...
Business Taxes

The IRA’s Green Energy Tax Credits Lose Their Punch Because They Try To Do Too Much

August 17, 2022 –
The Inflation Reduction Act (IRA) just signed by President Biden includes more than $200 billion in energy-related tax subsidies over the next decade. It is,...
Business Taxes

How The Senate-Approved Corporate Minimum Tax Works

August 9, 2022 –
The House is set to consider final passage of the Inflation Reduction Act (IRA) later this week, following months of negotiations over President Biden’s Build Back Better agenda. To help fund the...