2020 Democratic Presidential Campaign Tax Proposals

As the 2020 Democratic presidential campaigns gear up, our experts provide leading tax policy research and analysis on the latest proposals, including a wealth tax, a universal basic income, and a surtax on corporate profits.

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

Unpacking Biden’s Tax Plan for Capital Gains

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

Analysis of Sen. Kamala Harris’s “LIFT the Middle-Class Act”

A Financial Transactions Tax Is A Retread of Bad Ideas

An Analysis of Senator Warren’s ‘Real Corporate Profits Tax’

Unpacking Biden’s Tax Plan for Capital Gains

July 31, 2019

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

July 24, 2019

Beto O’Rourke’s War Tax Is a New Approach

July 2, 2019

The Unintended Consequences of Senator Booker’s “Renters Credit”

June 12, 2019

Business in America

May 28, 2019

Who are the workers, consumers, and shareholders who interact with businesses in the U.S.? What forms do these businesses take? How do business taxes impact people’s lives? It is essential we answer these questions in order to design a business tax system that is simple, efficient, and enables economic progress.

A Property Tax is a Wealth Tax, but…

April 30, 2019

An Analysis of Senator Warren’s ‘Real Corporate Profits Tax’

April 18, 2019

Sen. Warren's “Real Corporate Profits Tax” would reduce after-tax income for taxpayers at all income levels and reduce the incentive to invest in the United States, resulting in a 1.9 percent smaller economy, 1.5 percent lower wages, and 454,000 fewer full-time jobs.

Putting a Face on America’s Tax Returns

March 11, 2019

Who really bears the burden of federal taxes? Who benefits from credits and deductions and by how much? How progressive is our current tax system and what role do taxes play in the debate over income inequality?

Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended

January 31, 2019

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

January 30, 2019

Sen. Warren’s Wealth Tax Is Problematic

January 24, 2019

Sen. Elizabeth Warren recently proposed a wealth tax on high-net-worth individuals, a type of tax that is poorly targeted, difficult to administer, and raises constitutional questions.

How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis

January 14, 2019

Due to a narrow tax base and a decrease in capital gains realizations, Congresswoman Ocasio-Cortez's plan to tax income above $10 million would not raise as much revenue as intended. See our 10-year revenue estimates.

Analysis of Sen. Kamala Harris’s “LIFT the Middle-Class Act”

October 24, 2018

Everything You Need to Know About The Tax Cuts and Jobs Act

October 1, 2018

The Tax Cuts and Jobs Act represents the most significant tax code overhaul in over three decades. Stay informed on what the new law changed and how exactly your wallet, your state, and the U.S. economy will be impacted.

Senator Harris’s Rent Relief Tax Credit is a Well-Intentioned Misfire

July 25, 2018

A Financial Transactions Tax Is A Retread of Bad Ideas

June 20, 2018

Unpacking Biden’s Tax Plan for Capital Gains

July 31, 2019

A Property Tax is a Wealth Tax, but…

April 30, 2019

An Analysis of Senator Warren’s ‘Real Corporate Profits Tax’

April 18, 2019

Sen. Warren's “Real Corporate Profits Tax” would reduce after-tax income for taxpayers at all income levels and reduce the incentive to invest in the United States, resulting in a 1.9 percent smaller economy, 1.5 percent lower wages, and 454,000 fewer full-time jobs.

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

January 30, 2019

Sen. Warren’s Wealth Tax Is Problematic

January 24, 2019

Sen. Elizabeth Warren recently proposed a wealth tax on high-net-worth individuals, a type of tax that is poorly targeted, difficult to administer, and raises constitutional questions.

Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended

January 31, 2019

A Financial Transactions Tax Is A Retread of Bad Ideas

June 20, 2018

Analysis of Sen. Kamala Harris’s “LIFT the Middle-Class Act”

October 24, 2018

Senator Harris’s Rent Relief Tax Credit is a Well-Intentioned Misfire

July 25, 2018

Beto O’Rourke’s War Tax Is a New Approach

July 2, 2019

Business in America

May 28, 2019

Who are the workers, consumers, and shareholders who interact with businesses in the U.S.? What forms do these businesses take? How do business taxes impact people’s lives? It is essential we answer these questions in order to design a business tax system that is simple, efficient, and enables economic progress.

Putting a Face on America’s Tax Returns

March 11, 2019

Who really bears the burden of federal taxes? Who benefits from credits and deductions and by how much? How progressive is our current tax system and what role do taxes play in the debate over income inequality?

How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis

January 14, 2019

Due to a narrow tax base and a decrease in capital gains realizations, Congresswoman Ocasio-Cortez's plan to tax income above $10 million would not raise as much revenue as intended. See our 10-year revenue estimates.

Everything You Need to Know About The Tax Cuts and Jobs Act

October 1, 2018

The Tax Cuts and Jobs Act represents the most significant tax code overhaul in over three decades. Stay informed on what the new law changed and how exactly your wallet, your state, and the U.S. economy will be impacted.

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

July 24, 2019

The Unintended Consequences of Senator Booker’s “Renters Credit”

June 12, 2019