Tax Cuts and Jobs Act


Featured Research

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

February 24, 2021

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021

Who Benefits from the State and Local Tax Deduction?

January 25, 2021

Double Taxation of Corporate Income in the United States and the OECD

January 13, 2021


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Gift or Lump of Coal: U.S. Cross-border Tax Changes Won’t Be Home for Christmas

December 20, 2021

The Interest Limitation Pile-On

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Business Tax Collections Within Historical Norm After Accounting for Pass-through Business Taxes

November 18, 2021

Reviewing How TCJA Impacted Mortgage Interest and State and Local Tax Deductions

October 14, 2021

Corporate Tax Revenue Hit an All-Time High in 2021

October 12, 2021

How Heavily Taxed Are U.S. Multinationals?

September 29, 2021

Reviewing Wyden’s Reconciliation Tax Policy Proposals

September 7, 2021

Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft

September 7, 2021

Temporary Policies Complicate the Child Tax Credit’s Future

September 3, 2021

GILTI of Neglecting Losses

September 1, 2021

Don’t Add More Temporary Tax Policies in Budget Reconciliation

August 30, 2021

Expense Allocation: A Hidden Tax on Domestic Activities and Foreign Profits

August 26, 2021

International Tax Proposals and Profit Shifting

August 24, 2021

Analysis of Sen. Wyden’s Pass-through Deduction Proposal

August 17, 2021

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

Congressional Budget Office Shows 2017 Tax Law Reduced Tax Rates Across the Board in 2018

August 5, 2021

Corporate Tax Revenue Forecasted as Robust following the 2017 Tax Reform

August 2, 2021

Delaying R&D Amortization Costs Less but Generates Little Economic Benefit Compared to Full Cancellation

July 29, 2021

Policymakers Offer Proposals to Fix Three Upcoming Tax Changes

July 1, 2021

Expensing Is Infrastructure, Too

June 15, 2021