TaxVox: Corporate income tax

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The voices of Tax Policy Center's researchers and staff

State and Local Issues

Maryland’s Digital Advertising Levy Sets Off a New Battle Over Taxing E-Commerce

February 25, 2021 –
The most interesting tax news these days may be state efforts to tax digital advertising

TaxVox’s Lump of Coal Award For The Worst Tax Policy Ideas of 2020

December 22, 2020 –
It goes without saying that 2020 was an awful year. Bad tax policy didn't make it much better.
Business Taxes

Biden’s Corporate Rate Increase Would Raise Revenue Efficiently and Progressively

December 15, 2020 –
President-elect Joe Biden has proposed major changes to the corporate income tax regime.

Heads I Win, Tails I Win Too: Winners From The Tax Relief For Losses In The CARES Act

April 20, 2020 –
The Coronavirus Aid, Relief, and Economic Security (CARES) Act grants massive tax relief for business losses, but most of the benefits will be reaped by...
Business Taxes

Let The Dust Settle On The TCJA Before Judging Its Effectiveness

February 24, 2020 –
TPC’s Steve Rosenthal and American Enterprise Institute resident scholar Aparna Mathur recently debated the corporate tax provisions of the 2017 Tax Cuts and Jobs Act...
Business Taxes

Did TCJA’s Corporate Rate Cuts Work As Promised? No Signs Yet.

February 19, 2020 –
Last week , I debated American Enterprise Institute resident scholar Aparna Mathur on the question of whether the corporate income tax rate cuts from the...
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...
Individual Taxes

"Let Me Tell You About The Very Rich. They Are Different From You And Me.”

March 18, 2019 –
F. Scott Fitzgerald wasn’t talking about the way they make their money, or the taxes they pay, but he could have been. According to a...
State and Local Issues

State Revenue Picture in Post-TCJA Era: Joy, Sorrow, and Uncertainty

March 12, 2019 –
The Tax Policy Center’s State and Local Finance Initiative’s quarterly “ State Tax and Economic Review ” shows solid revenue growth in the third quarter...
capital gains taxes

Indexing Capital Gains Could Both Reduce Lock-In and Harm the Economy

August 3, 2018 –
In response to my post attempting to shoot down the Trump Administration’s trial balloon re capital gains indexation, a financial advisor wondered if I might...