TaxVox: Pass-through entities

RSS

The voices of Tax Policy Center's researchers and staff

Individual Taxes

A New Study Suggests Congress Could Raise Money By Increasing Capital Gains Tax Rates To 47 Percent. But There Is A Catch

September 16, 2020 –
Democratic presidential candidate Joe Biden has proposed raising tax rates on long-term capital gains income for the highest-income investors.

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...

Who Benefits From The CARES Act Tax Cuts?

April 17, 2020 –
Over the next decade, the individual “ recovery rebate ” program will account for about half of the Coronavirus Aid, Relief and Economic Security (CARES)...
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

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...
State and Local Issues

State Tax Debates Could Use Some (Customized) State Economic Data

November 12, 2019 –
Politicians love to make claims about tax policy. This tax cut will create jobs! That one forced the school district to fire teachers! But too...

Treasury Keeps Obama Administration Earnings Stripping Regulations, But Limits Them

November 1, 2019 –
Yesterday, the Treasury Department announced it would keep, but limit, an important tool added by the Obama Administration to stem tax-driven corporate inversions: the regulations...

Tackling Stock Buybacks: Too Little, Too Late from Foreign Investors

February 21, 2019 –
The 2017 Tax Cuts and Jobs Act (TCJA) lowered taxes for US corporations, with the stated goal of creating jobs throughout the US . In...

Treasury Left The Door Open To The 20-Percent Tax Deduction For Pass-Through Businesses

January 24, 2019 –
Last Friday, Treasury finalized its regulations for the special 20-percent tax deduction for income from pass-through businesses, which was added by the 2017 Tax Cuts...

TPC Is Improving Its Modeling Of Five Tax Expenditures

December 18, 2018 –
In a new initiative, the Tax Policy Center is improving its modeling of five key tax expenditures: the tax treatment of pass-through entities, charitable giving,...