The Complicated Taxation of America’s Retirement Accounts
Changes to the way we tax long-term savings could remove the excess tax burden on saving and investment, helping individuals to better provide for their financial future.
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Contrary to “Fair Share” Claims, Businesses are Central to Tax Collection Systems
Taxes matter to investment decisions. Global tax collectors must weigh the marginal benefit of additional revenues against the economic harm high business taxes could cause.
A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act
The Tax Cuts and Jobs Act moved the U.S. toward more of a territorial corporate tax system used by most other OECD countries. However, the U.S. law contains key differences in the treatment of foreign profits.
Recommendations to Congress on the 2018 Tax Extenders
Congress should allow these tax extenders to expire and instead focus on making permanent features of the tax code that move it toward a more ideal system, such as full expensing.
The Tax Foundation’s Taxes and Growth Model
In an attempt to provide a realistic, data-driven analysis of federal tax policy, the Tax Foundation has developed a General Equilibrium Model to simulate the effects of tax policies on the economy and on government revenues and budgets.
New York, New Jersey, and Connecticut v. the United States: A Preview of the SALT Limit Constitutional Challenge
The threatened lawsuit may be more a political exercise than a legal one, as a judge is unlikely to rule that the SALT deduction cap violates either the Equal Protection Clause or the Tenth Amendment
Should Congress Act Before SCOTUS On Online Sales Taxes?
The U.S. Supreme Court is hearing a case on the constitutionality of a South Dakota law requiring internet vendors collect online sales tax, but should Congress fix the problem first?
Tax Reform Isn’t Done
Expiring provisions, scheduled tax increases on investment, unresolved issues in the code—The Tax Cuts and Jobs Act was passed, but tax reform isn’t done yet.
Getting “Real” by Indexing Capital Gains for Inflation
Many elements of the income tax are adjusted for inflation, such as tax brackets, but the purchase price of assets that are later sold for capital gains or losses is not. Here’s the case for changing that.
Marriage Penalties and Bonuses under the Tax Cuts and Jobs
The marriage penalty and the marriage bonus are each ways that the income tax code violates the principle of neutrality and affects taxpayer behavior. Here’s how each works and why they deserve attention.