Individual Capital Gains and Dividends Taxes

Treasury Department Proposes New Regulations for Opportunity Zones

Sources of Personal Income, Tax Year 2016

What are Universal Savings Accounts and Why Are They Important?

Economic and Budgetary Impact of Indexing Capital Gains to Inflation

Second Round of Tax Reform Might Address Retirement Accounts

The Complicated Taxation of America’s Retirement Accounts

Changes to the way we tax long-term savings could remove the excess tax burden on saving and investment, helping individuals to better provide for their financial future.

Is Every Tax Cut Kansas?

New IRS Data Shows Most IRA Contributions Were Made by Middle-Class Taxpayers

Senate Finance Retirement Savings Bill Falls Short of Offering Comprehensive Solutions

New Hampshire Could Become the Ninth Income Tax-Free State

States Explore Taxing Carried Interest

Getting “Real” by Indexing Capital Gains for Inflation

Many elements of the income tax are adjusted for inflation, such as tax brackets, but the purchase price of assets that are later sold for capital gains or losses is not. Here’s the case for changing that.

New Study Shows United States Taxes Capital Income at Above-Average Rates

Sources of Personal Income, Tax Year 2015

Taxpayers reported $10.4 trillion of total income on their 2015 tax returns. This report breaks down the sources of this income: wages and salaries, business income, investment income, and retirement income.

The Capital Gains Tax is Back in Washington—and it’s Still an Income Tax

Important Differences Between the House and Senate Tax Reform Bills Heading into Conference

The House and Senate have both passed legislation that would overhaul the federal tax code. Learn about the key differences between the two bills.

Key Changes in Senate Tax Reform Bill Heading into the Vote-a-Rama

A brief summary of the most notable provisions of the Senate Tax Cuts and Jobs Act in the form in which it enters the “vote-a-rama.”

Senate Tax Reform Bill Restricts Choice of Which Shares to Sell First

Are Pass-Through Businesses Treated Fairly Under the Senate Version of the Tax Cuts and Jobs Act?

A more careful look shows that the Senate Tax Cuts and Jobs Act doesn’t put pass-through businesses at a disadvantage compared to C corporations.

Details of the “Big Six” Tax Framework

Republican leadership in the House, Senate, and White House released a framework for a tax proposal that would lower taxes on businesses and individuals and simplify a number of aspects of the federal tax code. Here are the details we know right now.