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TaxVox: Income taxes (business)

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The voices of Tax Policy Center's researchers and staff

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...
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

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...
Business Taxes

A New Analysis Shows How Much Business Income Goes Untaxed

January 11, 2022 –
In a new paper , we show that more than half of the income generated by closely held businesses (that is, firms other than corporations)...
Business Taxes

Understanding How the United States Fails to Tax So Much Business Income

January 11, 2022 –
Over the past three decades, the United States has gone from taxing roughly half of closely held business (that is, firms other than corporations) and...
Business Taxes

1% Buyback Tax Could Lead to Higher Dividend Payouts

December 20, 2021 –
The Build Back Better proposal for a 1 percent excise tax on corporate share buybacks would reduce their tax advantage relative to dividend distributions. Equivalent...
Business Taxes

What We Are Learning About Firms That Received PPP Loans in 2020

February 18, 2021 –
The Paycheck Protection Program (PPP) was considered essential to last year’s bipartisan COVID-19 relief packages, and many policymakers initially hailed the CARES Act version as...
Business Taxes

Congress May Soon Choose Between Wage Credits Or More Unemployment Benefits

June 5, 2020 –
With the May jobless rate at 13.3 percent —an improvement over April but still terrible-- policymakers are considering many ideas to support workers in the...
Business Taxes

Capital Gains Cuts Won’t Cure the Covid-19 Economy

May 11, 2020 –
Back in 1991, Saturday Night Live spoofed politicians who see capital gains tax cuts as a panacea. In one sketch, after being frozen for eons,...
Business Taxes

Is A Modified Destination-Based Income Tax The Solution For Taxing Global Multinational Corporations?

April 15, 2020 –
Tax authorities around the world are in an increasingly contentious battle over how to tax the income of multinational corporations . In 2017, the US...
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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
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  • Janet Holtzblatt
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    Institute Fellow and Codirector, Tax Policy Center
  • William G. Gale
    Codirector
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    Institute Fellow

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