Editor’s note: The following is an edited transcript of remarks delivered by Viard at the Tax Council Policy Institute’s 15th Annual Tax Policy & Practice Symposium on February 19, 2014.
Let me begin by laying out the key features of the corporate and individual income tax systems from...
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Tax season is over for all but the greatest procrastinators among us. Two-thirds of taxpayers are celebrating their forthcoming refunds while tens of millions of others have grudgingly written a check to the IRS.
Based on fairness concerns, there’s a strong case for making the tax system more marriage neutral by shifting to individual rather than family-based taxation, and for providing increased support to low-income individuals without children.
Under tax law, stolen property, bribes, kickbacks, and income from other illegal activities must be counted as income. Embezzlers, thieves, and bootleggers may also take deductions for costs relating to criminal activity.
Neither party will always welcome estimates of how their proposals affect long-run growth. But the American people should welcome the prospect of their elected representatives being asked to think further ahead than the next election.
Please join us for a broader exploration of targeted interventions that provide real promise for reducing health disparities, limiting or delaying the onset of chronic health conditions, and improving the performance of the US health care system.
Join us for a panel discussion that seeks to comprehend the comprehensives and to determine the role these schools play in the nation’s college completion agenda.
Please join AEI’s Center for Internet, Communications, and Technology Policy for a conference to address key steps we can take, as members of the global community, to maintain a free Internet.
Please join us as House Budget Committee Chairman Paul Ryan (R-WI) unveils a new set of policy reforms aimed at reducing poverty and increasing upward mobility throughout America.
We welcome you to join us at AEI as POLITICO’s Ben White moderates a lively debate between Tim Carney, one of the bank’s fiercest critics, and Tony Fratto, one of the agency’s staunchest defenders.