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Influential Tax Reformer Ernest S. Christian, Jr., Leaves Legacy—and Blueprint

Ernest S. Christian, Jr., (1937-2022) was one of the tax policy community’s most distinguished and influential experts, showing us how effective sound tax policy can be. He passed away on September 13th, leaving behind a legacy of tax reform.

“Monetizing” Clean Energy Tax Credits Creates a Sham Market for Bad Policy

Explore IRS clean energy tax credits, including Direct Pay, the IRA and CHIPS Act tax provisions, and Section 1603 grant program. See more.

After-Tax Income

Bonus Depreciation

Cadillac Tax

Cost Recovery

Full Expensing

Step-Up In Basis

Ways and Means Committee

New CBO Report Shows Declining Share of C Corporations