Not all investment growth is treated the same. The current tax system allows some capital gains to avoid taxation altogether through a practice called step-up in basis. Eliminating this would not only ...

For ambitious tax reform efforts to succeed, policymakers must grapple with an unavoidable reality: Public trust in our tax system has eroded. Taxes themselves are not the issue — most Americans feel ...

Lawmakers should increase mandatory funding for tax enforcement. Tax noncompliance is not evenly distributed across the population; estimates from the Yale Budget Lab indicate that the top 5% of ...

Corporate tax revenues in the United States are low, with some businesses paying little to no corporate income tax, despite a statutory corporate tax rate of 21%. 1 While most improvements to ...

The taxation of pass-through businesses in the U.S. is notoriously complex. One particular provision — the qualified business deduction, also known as 199A — makes the tax code more complicated and ...

Mirabel loses her job on Tuesday. By the end of the month, she needs to file for unemployment, get food assistance, find new health coverage, cover an unexpectedly high heating bill, and figure out ...

The American Civil Liberties Union (ACLU) recently published a report titled: Improving Asylum at and Beyond the U.S. Border. The report claims to provide a “way forward” towards asylum reform for a ...