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Evaluating Senator Wyden’s “Mark-to-Market” Capital Gains Tax
Wyden’s “mark-to-market” proposal strives to subject capital gains to the same treatment as ordinary income. While the plan resolves the “lock in effect” issue and would make the tax code more progressive, it would increase the tax burden on savers and increase tax code complexity.
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Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households
Van Hollen’s proposals add to the long list of Democratic Party tax proposals that attempt to both raise additional revenue from corporations and high-income households and make the tax code more progressive and “equitable.”
3 min read![opportunity zone effectiveness, opportunity zone benefits, opportunity zone tax break](https://taxfoundation.org/wp-content/uploads/2019/06/opportunity-zone-effectiveness-opportunity-zone-benefits-opportunity-zone-tax-break-e1561559845855-300x200.jpg)
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Dividend Tax Rates in Europe, 2019
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Measuring Opportunity Zone Success
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What’s Going on With the Kiddie Tax?
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Sources of Government Revenue in the OECD, 2019 Update
OECD countries have on average become more reliant on consumption taxes and less reliant on individual income taxes. These policy changes matter, considering that consumption-based taxes raise revenue with less economic damage and distortionary effects than taxes on income.
10 min read![capital gains taxes, high capital gains tax rates](https://taxfoundation.org/wp-content/uploads/2019/04/stock-buybacks-2-e1555355280519-300x200.jpeg)
An Overview of Capital Gains Taxes
Capital gains taxes create a burden on saving because they are an additional layer of taxes on a given dollar of income. The capital gains tax rate cannot be directly compared to individual income tax rates, because the additional layers of tax that apply to capital gains income must also be part of the discussion.
14 min read![2018 European tax policy changes](https://taxfoundation.org/wp-content/uploads/2019/04/notable-changes-2018-draft-2-01-300x287.png)
Notable Tax Policy Changes in Europe
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Tax Policy and Entrepreneurship: A Framework for Analysis
A key element of America’s dynamism problem is a drop in entrepreneurship. Removing tax barriers for entrepreneurs would improve America’s dynamism while making America’s tax code more neutral, efficient, and simple for all taxpayers.
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Unclear if Warren’s Wealth Tax Proposal is Constitutional
There is a chance that Senator Warren’s proposed wealth tax would be found unconstitutional, but opinions are mixed and the precedents go both ways.
2 min read