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TaxVox: Corporate income tax

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The voices of Tax Policy Center's researchers and staff

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Business Taxes

Should Congress Extend Bonus Depreciation?

December 21, 2022 –
Although Congress managed to reach a year-end topline spending agreement, it left many tax questions unanswered heading into 2023. One is considering whether to allow...
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Individual Taxes

Who Would Benefit From Restoring The Full CTC, EITC, and The TCJA’s Business Tax Breaks?

December 7, 2022 –
This blog has been revised, reflecting TPC’s recalculated analysis of proposals to reduce business taxes that are under discussion in Congress. TPC’s initial analysis over-estimated...
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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...
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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...
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...

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,...
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...
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...
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...
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Brief

The Tax Gap’s Many Shades of Gray (Brief)

  • Tax Professor Daniel Hemel
Daniel Hemel, Janet Holtzblatt, Steven M. Rosenthal
February 22, 2022

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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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