It is increasingly apparent that many policymakers and commentators believe that business tax reform means reducing the statutory corporate tax rate. This fixation on the corporate tax rate is unfortunate […]
Category: Tax & Finance
The Kansas tax cut experiment failed to deliver job growth, and similar reforms at the national level would be no different.
Press reports indicate that President Donald Trump’s budget, scheduled for release tomorrow, will assert that administration policies can deliver a balanced budget in 10 years by combining sharp cuts to […]
Overview The U.S. tax system is used as a tool for accomplishing many different policy priorities, one of which is to support charitable organizations and the work that they do […]
The two largest tax policies that promote homeownership in the United States under the current tax code are the Home Mortgage Interest Deduction and the Real Estate Tax Deduction. The […]
Taking a closer look at the Child Tax Credit, the second-largest provision in the U.S. tax code (after the Earned Income Tax Credit) benefiting families with children.
New analysis by Emmanuel Saez looks at the effects of the 2013 federal income tax increase on the behavior of top income earners.
AP Images This article is part of our series: Delivering equitable growth: strategies for the next Administration. About the author: Lily L. Batchelder is a professor of law and public […]
The U.S. system of corporate taxation is in desperate need of reform. Observers note that both the high statutory rate (35 percent) and the purported “worldwide” nature of our system place the U.S. system out...
The top 1 percent income earners in the United States hit a new high last year, according to the latest data from the U.S. Internal Revenue Service.