![Senator Wyden capital gains tax, unrealized capital gains tax, mark-to-market capital gains tax proposal after-tax income](https://taxfoundation.org/wp-content/uploads/2019/09/linkedin-In-Stream_Wide___money-300x158.jpg)
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![Senator Wyden capital gains tax, unrealized capital gains tax, mark-to-market capital gains tax proposal after-tax income](https://taxfoundation.org/wp-content/uploads/2019/09/linkedin-In-Stream_Wide___money-300x158.jpg)
![Unpacking the impact of the TCJA and the targeted approach of the Inflation Reduction Act and the CHIPS and Science Act. Listen now!](https://taxfoundation.org/wp-content/uploads/2024/03/Alt-Social-5-300x300.png)
Unpacking the Impact of TCJA, IRA, and CHIPS on the U.S. Economy
We’re examining the differences between the broad incentives provided by the Tax Cuts and Jobs Act and the targeted approach of the Inflation Reduction Act and the CHIPS and Science Act.
![What is a Tax Refund? Why do I get a tax refund? How much do I owe in taxes? Advance Child Tax Credit Payments IRS Tax Refund Where's my refund? Tax Refund calculator, How much will my tax refund be? Tax withholding calculator, How much taxes did I pay? Form 1040 and W2 IRS tax withholding estimator tool](https://taxfoundation.org/wp-content/uploads/2020/03/Tax-Refund-3-e1583257725729-300x201.jpeg)
![Build Back Better Act: Details & Analysis of the House Ways and Means Committee Tax Proposals Reconciliation Bill Tax, Biden taxes, Biden tax plan, Biden tax increases](https://taxfoundation.org/wp-content/uploads/2021/09/AdobeStock_281179211-e1631306445495-300x200.jpeg)
![Reconciliation bill tax innovation Nunes, Plan to Reform Business Taxation](https://taxfoundation.org/wp-content/uploads/2014/09/entrepreneurship-business-innovation-tax-e1558538639158-300x200.jpg)
![Launching Tax Foundation Europe](https://taxfoundation.org/wp-content/uploads/2024/02/EU-bio-7-1-300x300.png)
Launching Tax Foundation Europe
As the world of tax policy becomes more interconnected, the Tax Foundation is stepping up, recognizing the pressing need for informed and principled tax policy education in an ever-evolving landscape.
![Ways & means tax proposal seeks to combat extraterritorial taxes and discriminatory taxes Global minimum tax revenue OECD Pillar Two revenue OECD impact assessment OECD Pillar One tax Pillar one amount a Biden interest limitation Biden interest deduction rule Biden interest expense limitation Business interest expense limitation Democrat Senate international tax overhaul discussion draft legislation (Wyden Brown Warner international tax overhaul) or Sen Wyden international tax plan,](https://taxfoundation.org/wp-content/uploads/2021/08/global-international-map-us-e1630689247673-300x200.jpg)
![Biden global minimum tax OECD Pillar Two Blueprint Biden international tax proposal GILTI cross-border investment profit shifting base erosion rules G7 tax and G7 global minimum tax deal. Some questions for global tax reform proposals and negotiations US](https://taxfoundation.org/wp-content/uploads/2021/06/global-international-tax-world-32-300x200.jpg)
![Wealth taxes in the OECD, Wealth taxes in Europe. What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD, wealth tax warren wealth tax oecd, Bernie Sanders wealth tax](https://taxfoundation.org/wp-content/uploads/2019/01/france-paris-455-e1570647793588-300x200.jpg)
![Impending recession market crash recession definition federal reserve actionsfiscal policy inflation tax options, fiscal inflation taxes](https://taxfoundation.org/wp-content/uploads/2020/11/federal-reserve-building-3-300x200.jpeg)