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![taxable income “Who Pays?” Doesn’t Tell Us Much About Who Actually Pays State Taxes](https://taxfoundation.org/wp-content/uploads/2018/10/money-dollar-300x225.jpg)
![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](https://taxfoundation.org/wp-content/uploads/2019/11/manufacturing-factory-worker-labor-full-expensing-jobs-corporate-investment-economy-e1573485360412-300x200.jpeg)
Expensing Provisions Should Not Favor Physical Over Human Capital
Investments in worker training and education can increase productivity and economic output as growth in human capital accumulates, though the time horizon for these effects is longer than that of physical capital accumulation.
3 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](https://taxfoundation.org/wp-content/uploads/2019/08/linkedin-In-Stream_Wide___business-corporate-worker-factory-e1564678726475-300x158.jpeg)
![worker training tax credit, worker training tax treatment](https://taxfoundation.org/wp-content/uploads/2019/03/worker-labor-factory-training-job-e1553117692841-300x200.jpeg)
Tax Treatment of Worker Training
15 min read![Education tax provisions](https://taxfoundation.org/wp-content/uploads/2019/02/education-school-college-e1550609936826-300x143.jpg)
Evaluating Education Tax Provisions
Research shows that the current menu of education-related tax benefits is not effectively promoting affordability or the decision to attend college. Lawmakers wishing to provide education assistance should reconsider whether the tax code is the best tool to achieve that goal.
21 min read