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Analysis of Capital Gains Tax Proposals Among Democratic Presidential Candidates

Joe Biden and Bernie Sanders have both released proposals to tax capital gains at ordinary income rates for the wealthiest Americans. As part of a broader platform to address income inequality, Biden and Sanders suggest increasing current capital gains rates on taxpayers with income over $1 million and $250,000, respectively.

21 min read
Inflation Reduction Act corporate taxes most economically damaging way to raise revenue Raise the corporate tax rate, raise corporate tax rate, corporate tax hike, corporate tax increase, corporate tax burden

Comparing the Growth and Income-Boosting Effects of Tax Reform Options

As policymakers evaluate changes to the tax code, such as proposals coming from presidential candidates and the White House, it will be important for them to evaluate the relative effects of various provisions. According to our analysis, making full expensing permanent would be one of the most efficient ways to increase after-tax incomes for the middle class.

3 min read
American Rescue Plan state tax cuts, American Rescue Plan tax cuts State Unemployment Compensation Trust Funds, Elizabeth Warren wealth tax, Some tax hikes are more damaging than others, according to Congressional Budget Office (CBO) and new Tax Foundation economic modeling.

Analysis of Sen. Warren and Sen. Sanders’ Wealth Tax Plans

New modeling finds that the wealth taxes proposed by Sen. Warren and Sen. Sanders would raise significantly less revenue than promised, face serious administrative and compliance challenges, and would increase foreign ownership of U.S. capital.

38 min read
mark-to-market definition MTM tax New York Stock Exchange (NYSE) threatens to relocate servers over New Jersey financial transaction tax. Learn more about NJ financial transaction tax proposal.increasing taxes on capital gains, increasing capital gains taxes, increasing capital gains tax

The Impact of a Financial Transaction Tax

Policymakers should exercise caution in deciding whether to enact an FTT given the uncertainty regarding the FTT’s ability to raise revenue and the significant damage it could cause to the U.S. financial system

39 min read
capital gains taxes, high capital gains tax rates

Looking Back on Taxation of Capital Gains

When considering options to eliminate the deferral advantage of capital gains taxation, a lookback charge provides a reasonable solution for taxing hard-to-value assets. However, policymakers need to understand the limitations of a lookback charge compared to both mark-to-market taxation and the current system.

16 min read