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Tax Policy Blog

Stay informed with quick and accessible analysis of today's top tax policy topics. Read Tax Foundation's Tax Policy Blog for insight from our experts on tax policies across the U.S. and abroad.

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Blog Articles

6158 Results

Norway Opens the Fiscal Toolbox

Norway passed a large coronavirus tax relief package to address layoffs and bankruptcies, which includes a reduced VAT rate, the introduction of a loss carryback provision, and targeted postponements for wealth tax payments, among other provisions.

5 min read
Tax on stock buybacks Wyden stock buybacks tax Tax Cuts and Jobs Act, House Ways and Means, temporary tax policy

Review and Analysis of House Democrats Coronavirus Response Bill

The proposed Take Responsibility for Workers and Families Act can be contrasted with the Senate Republican CARES Act, although they share some similarities by providing individual taxpayers with a rebate and modifying business tax provisions to provide liquidity for struggling firms.

5 min read
SALT cap repeal, State and local tax deduction cap repeal (state and local tax cap). Repealing the cap on the State and Local Tax Deduction would be regressive and mainly benefit the wealthy SALT deduction cap, House Ways and Means Committee testimony, impact of limiting SALT deduction, SALT deduction cap, State and Local Tax Deduction cap

What Should Coronavirus Response Legislation Look Like?

As lawmakers debate how to respond to the coronavirus crisis, they should focus the legislative response to the emergency at hand, using principled policy solutions to provide relief to those affected. Attempts to use the crisis to make other, unrelated policy changes should be avoided.

3 min read

Overview of Previous Tax Rebates During Economic Downturns

The timing from enactment to distribution has varied from about one and a half months to more than two months, indicating that it has historically taken a significant amount of time for individual taxpayers to receive their rebates after the policies have been put in place.

4 min read
Worldwide investment at risk as business tax reform critical to capital investment costs expire and phase out Child Tax Credit changes and Child Tax credit reform options States should follow federal lead in postponing tax day

States Should Follow Federal Lead in Postponing Tax Day

The federal government moved tax day from April 15 to July 15 in response to the coronavirus pandemic, granting more time for both filing and payment. But for many taxpayers, it might not matter much if states don’t follow suit.

3 min read

Tax Policy to Bridge the Coronavirus-Induced Economic Slowdown

Tax policy can help by giving businesses current access to future tax “assets”—deductions and credits the businesses will be allowed or owed over time any way under current law—instead of making them wait.

5 min read
OECD tax revenues 2021 sources of government revenue in the oecd, 2019, government tax revenue corporate tax revenue corporate tax revenues

Tax Policy and Economic Downturns

The Great Recession provides some insight into how tax revenues declined during a deep recession. Across OECD countries, revenues fell by 11 percent from 2008 to 2009 with corporate income taxes seeing the steepest decline at 28 percent. Revenues from individual income taxes fell by 16 percent.

4 min read
Bernie Sanders CEO Pay Act, Tax Excessive CEO Pay Act, Bernie Sanders CEO tax Work Opportunity Tax Credit WOTC, Supplemental Nutrition Assistance Program (SNAP), Temporary Aid for Needy Families (TANF) Sherrod Brown, Ben Cardin

Tax Options for Economic Relief During the Coronavirus Crisis

Instead of simply reaching for fiscal stimulus with the goal of increasing economic activity, tax policy changes can give vulnerable individuals and businesses additional liquidity and space to survive the reduction in economic activity needed in light of the coronavirus outbreak.

5 min read
tax gap gross tax gap joint committee on taxation tax gap JCT tax cap tax compliance

Taxes and Liquidity During an Economic Crisis

Taxes present one policy tool available to ease the impending liquidity crunch brought on by the coronavirus crisis, which policymakers are already pursuing by postponing the tax payment deadline and waiving interest and penalties.

3 min read