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TaxVox: International taxation

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The voices of Tax Policy Center's researchers and staff

Business Taxes

One Strong Global Minimum Tax Beats Two Weak Ones

July 8, 2022 –
According to recent news reports, Congressional Democrats are considering watered-down versions of two measures from last year’s Build Back Better Act . The alternative minimum...
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...

Are Current Hill Tax Plans Enough To Fund A Scaled-Back Climate And Social Spending Bill?

March 10, 2022 –
In a 50-50 Senate where every vote counts, President Biden’s “Build Back Better” (BBB) fiscal agenda has a new name and—if it wants the vote...

What Is Biden’s Minimum Book Income Tax on Corporations?

November 2, 2021 –
Last week, President Biden proposed a major change in the way some large corporations are taxed. These firms would be required to pay tax on...
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Business Taxes

Ways and Means GILTI Reform Proposal Closely Tracks OECD/G-20 Pillar 2

October 27, 2021 –
Recent proposals to reform the tax treatment of US multinationals would increase US revenues substantially, according to an analysis by the Tax Policy Center. The...
Business Taxes

Biden Follows Through on His Campaign Promise of Big Tax Hikes on US Corporations

March 31, 2021 –
Biden Follows Through On His Campaign Promise Of Big Tax Hikes on US Corporations US-based multinational corporations can’t say they were not warned. President Biden...

OECD Pillar 2 Provides A Good Model for Biden US Worldwide Tax

March 19, 2021 –
The Biden Administration is taking steps to develop a new, global minimum tax on multinational corporations. The initiative, led by Treasury Secretary Janet Yellen, follows...
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...
Business Taxes

Will Trump's Response To France's Digital Tax Undercut The TCJA?

December 5, 2019 –
Not for the first time, President Trump has me confused about his tax policy. The signature legislation of his presidency was the 2017 Tax Cuts...
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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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