As part of his new tax plan, the president has proposed ending the “step-up” in tax basis for inherited assets, and, furthermore, requiring the capital gains tax to be paid at death rather than when an heir later sells...
- The Tax Policy Blog
- New Video on Corporate Taxes: Falling Behind by Standing ...
New Video on Corporate Taxes: Falling Behind by Standing Still
This week we released the first is a 5-video series on corporate taxes. The first installment, "Falling Behind by Standing Still" is already getting some attention from our friends over at the U.S. Chamber of Commerce. Thanks, guys!
The United States has been slipping from a position of economic competitiveness in recent years, in part because of changing corporate tax rates across the globe. Once a leader internationally, waves of tax reform in dozens of countries have left the U.S. burdened with one of the highest corporate tax rates in the world, slowing new investment and job growth. Produced by the Tax Foundation in Washington, D.C. in association with National Media.
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The Tax Policy Blog is the official blog of the Tax Foundation, a non-partisan, non-profit research organization that has monitored tax policy at the federal, state and local levels since 1937. Our economists welcome your feedback. If you would like to send an e-mail to the author of a blog post, please click on that person's name to locate his or her e-mail address or visit our staff page here.