Tax Notes contributing editor Carrie Brandon Elliot discusses the rising interest in universal basic income, especially as artificial intelligence disrupts the job market, and the role of tax policy ...

Recent academic research explores the unintended consequence of uncertainty regarding executive and legislative political actions on corporate outcomes. It specifically finds that tax policy ...

Terry Lane is a writer for Investopedia with 25 years of experience in journalism and communications. He covers personal finance, Congress, government regulations, and economics. Investopedia / Photo ...

A comprehensive review of Donald Trump’s proposed tax policies reveals significant changes to the American tax system, with varying impacts across different income levels. While the proposals promise ...

The Tax Cuts and Jobs Act of 2017 sunsets in 2025, and a new overhaul is expected. The Trump administration hopes to make key tax policy changes for both individuals and corporations, including ...

Legislation championed by President Donald Trump would give the top 1% of U.S. households an average tax cut of about $66,000, according to the Institute on Taxation and Economic Policy. The highest ...

Changes to U.S. tax policy could make the dream of homeownership more affordable to many Americans, according to a new study by researchers at the Johns Hopkins Carey Business School. Using a new ...

Some of the law’s provisions benefitting taxpayers of ordinary means — including tax cuts for tipped and overtime income — are set to expire in 2028. Multimillionaires will benefit from a permanent ...

Taxation constitutes a central instrument of fiscal policy by which governments mobilise revenue to finance public expenditures and public goods, influence income distribution and steer macroeconomic ...

The vice president is relying on tax proposals as a way to show she is different from both President Biden and her Republican rival, Donald Trump. By Andrew Duehren Vice President Kamala Harris is ...