April 19, 2021 Options for Reforming America’s Tax Code 2.0 Download PDF Print this page Download PDF Subscribe Support our work Explore Related Content Topics Center for Economic Analysis Center for Federal Tax Policy Alcohol Taxes Alternative Minimum Tax (AMT) Business Alternative Minimum Tax Business Capital Gains and Dividends Taxes Business Consumption Taxes Business Tax Compliance and Complexity Business Tax Expenditures, Credits, and Deductions Business Taxes Carbon Taxes Corporate Income Taxes Cost Recovery Environmental, Energy, and Transportation Taxes Estate, Inheritance and Gift Taxes Excise Taxes High-Income Taxpayers, Progressivity, and Inequality Individual and Consumption Taxes Individual Capital Gains and Dividends Taxes Individual Income and Payroll Taxes Individual Tax Compliance and Complexity Individual Tax Expenditures, Credits, and Deductions Modeling Tax Proposals Small Business Taxes Tariffs and Trade Tax administration Tax and Economic Modeling Tax Proposals, Comparisons, and the Economy Value Added Taxes Value-Added Tax (VAT) Tags 100 Percent Bonus Depreciation (Full Expensing) Cadillac Tax Charitable Deduction Child Tax Credit (CTC) COVID-19 (coronavirus) Pandemic Tax Policies Earned Income Tax Credit (EITC) Home Mortgage Interest Deduction Qualified Business Income Deduction (Sec. 199A) State and Local Tax (SALT) Deduction Step-up in Basis Universal Savings Accounts Wealth Tax