The 2008 and 2009 tax acts provided large temporary tax cuts to most households, with the goal of helping the economy recover from the Great Recession. The 2010 tax act extended specific provisions of ...

The Organization for Economic Cooperation and Development (OECD) and G-20 countries started the Base Erosion and Profit Shifting (BEPS) initiative in 2013 to combat aggressive tax avoidance by ...

The Fair Tax Act of 2023 (HR 25) would replace the federal individual income tax, corporate income tax, payroll taxes, and the estate and gift tax with a national retail sales tax. The Fair Tax is not ...

The American Taxpayer Relief Act of 2012 made permanent most of the income tax cuts enacted between 2001 and 2010 and extended other temporary tax provisions for between one and five years. Numerous ...

The federal tax code includes a range of incentives for alternatives to fossil fuels. These provisions support electricity production from solar, wind, and other renewable sources and from nuclear ...

A revenue-neutral national retail sales tax would be more regressive than the income tax it replaces. A national retail sales tax would create a wedge between the prices consumers pay and the amount ...

Please join us at this year’s Donald C. Lubick Symposium to honor the career of Len Burman, cofounder of the Urban-Brookings Tax Policy Center and its director for many years. Len retired last year ...