The Washington Post has denounced the inclusion of bonus depreciation in the just-passed tax extenders bill for 2014. The correct term is “partial expensing.” There is nothing “bonus” about it. The...
- Federal Individual Income Tax: Exemptions and Treatment o...
Federal Individual Income Tax: Exemptions and Treatment of Dividends, 1913-2006
December 12, 2006
Americans often look at businesses impersonally. We think of them as lifeless entities that earn profits and don’t do much else. When we think of businesses this way, it becomes very easy to think that business taxes are somehow different than...
Executive Summary In his bestseller Capital in the Twenty-First Century, Thomas Piketty recommends a wealth tax as a remedy to inequality. The basic version of Piketty’s wealth tax would impose a tax rate of 1 percent on net worth of $1.3...
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