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Tax Policy Center writings cover a wide range of tax issues in many forms, ranging from research reports in national journals and policy briefs of the Urban Institute and Brookings Institution to op eds in leading newspapers and testimony at Congressional hearings. The TPC also publishes its own products: Issues and Options policy briefs, Tax Policy Discussion Papers, and regular columns in Tax Notes magazine.

 

Featured Articles

Reforming State Gas Taxes: How States Are (and Are Not) Addressing an Eroding Tax Base  The federal government and most states have per-unit gas taxes. Because they tax gallons purchased, and not a percentage of purchase price, revenues are falling across the country as Americans buy less gas. If states do not want to cut transportation projects they now have to increase tax rates or find new revenue sources. This brief examines the national trends affecting gas tax revenues and describes what different states are doing (or not doing) in response to an eroding tax base.

Corporate Inversions Recently, there has been a spate of corporate inversions, where U.S. multinational corporations have combined with foreign companies, arranging their corporate structure to locate the residence of the resulting corporation in a foreign country with an attractive corporate tax climate. This paper will discuss both the longstanding features of the U.S. tax system that provide incentives for corporate inversions and the reasons for the present surge in inversions. If unfettered, corporate inversions are likely to undermine the U.S. tax base, so swift policy action is likely warranted. Inversions can be effectively addressed in a targeted fashion.

 

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