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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)...
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...
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,...
The TCJA’s Pass-Through Deduction Was Misguided From the Beginning
August 15, 2018
The Tax Cuts and Jobs Act’s (TCJA) special 20 percent individual income tax deduction for pass-through businesses such as partnerships and sole proprietorships was misguided—and...
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© Urban Institute, Brookings Institution, and individual authors, 2020.