Search for: "Huaqun Li"
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15 Jan 2020, 7:48 am
Entin, Huaqun Li, and Kyle Pomerleau, “Overview of the Tax Found foundation’s General Equilibrium Model,” Tax Foundation, April 2018, https://files.taxfoundation.org/20180419195810/TaxFoundaton_General-Equilibrium-Model-Overview1.pdf. [4] For a full list of the TCJA changes we consider in this paper, see Appendix A. [read post]
4 Sep 2018, 10:39 am
Key Findings The Trump administration and Republican lawmakers are exploring proposals to index capital gains to inflation. [read post]
18 Apr 2019, 2:00 am
Key Findings Senator Elizabeth Warren (D-MA) released a proposal for a surtax on corporate profits called the “Real Corporate Profits Tax. [read post]
22 Sep 2022, 1:55 am
Reinstating the Superfund Tax Has Small Revenue, Economic Impact Change in GDP Less than -0.05% Change in GNP Less than -0.05% Capital Stock Less than -0.05% Wage Rate Less than -0.05% Full-Time Equivalent Jobs -2,000 10-Year Conventional Revenue (2022-2031) $12.1 billion Source: Alex Durante, Cody Kallen, Huaqun Li, William McBride, and Garrett Watson, “Details and Analysis of the Inflation Reduction Act Tax Provisions,” Tax Foundation, Aug. 12, 2022,… [read post]
29 Apr 2020, 2:55 am
Key Findings Former Vice President Joe Biden would enact a number of policies that would raise taxes, including individual income taxes and payroll taxes, on high-income individuals with income above $400,000. [read post]
21 Dec 2022, 8:10 am
Higher inflation further reduces the present value of deductions; see Garrett Watson and Huaqun Li, “Permanent 100 Percent Bonus Depreciation Even More Important When Inflation Is Elevated,” Tax Foundation, Oct. 27, 2022, https://taxfoundation.org/permanent-bonus-depreciation-inflation/. [read post]
6 Oct 2021, 2:01 pm
Note: The following is the testimony of Dr. [read post]
24 Oct 2018, 12:02 pm
Key Findings Senator Kamala Harris (D-CA) announced plans to introduce legislation to create a new refundable tax credit that would be available to low- and middle-income taxpayers, called the “LIFT the Middle-Class Act. [read post]
10 Jul 2018, 2:00 am
Key Findings The Tax Cuts and Jobs Act (TCJA) significantly lowered individual income tax rates and made aspects of the individual income tax code simpler primarily by reducing the attractiveness of itemizing deductions. [read post]
13 Jan 2021, 11:59 am
QueryId=59615, and Garrett Watson, Huaqun Li, and Taylor LaJoie, “Details and Analysis of President-elect Joe Biden’s Tax Plan,” Tax Foundation, Oct. 22, 2020, https://taxfoundation.org/joe-biden-tax-plan-2020. [read post]
7 May 2020, 2:55 am
Key Findings The Coronavirus Aid, Relief, and Economic Security (CARES) Act provided economic relief to businesses in part by modifying net operating loss (NOL) deduction rules, expanding NOL carrybacks, and increasing NOL deductibility limits. [read post]
13 Mar 2019, 6:53 am
Written Testimony for the House Ways and Means Committee Today, I want to discuss the important tax policy principle of stability. [read post]
6 Mar 2019, 8:55 am
Key Findings Senator Sherrod Brown (D-OH), Representative Bonnie Watson Coleman (D-NJ), and Representative Ro Khanna (D-CA) introduced legislation to expand the Earned Income Tax Credit called the Cost-of-Living Refund Act of 2019. [read post]
26 Jan 2021, 5:30 am
Key Findings Joe Biden has proposed an ambitious agenda that would make the federal fiscal system more progressive, and the huge budget deficits caused by the numerous COVID-19 relief packages could heighten the call for more tax revenues. [read post]
19 May 2020, 2:55 am
Key Findings Removing tax policy barriers can help businesses and individuals invest, work, create jobs, and lift the economy during a post-pandemic recovery without requiring lawmakers to create new spending programs. [read post]
16 Apr 2019, 6:00 am
Key Findings Comparisons of capital gains tax rates and tax rates on labor income should factor in all the layers of taxes that apply to capital gains. [read post]
14 Aug 2018, 5:50 am
Key Findings One of the most significant provisions of the Tax Cuts and Jobs Act is the permanently lower federal corporate income tax rate, which decreased from 35 percent to 21 percent. [read post]
7 Jan 2020, 5:45 am
Key Findings Full expensing recognizes two key concepts left unaddressed by depreciation deductions: opportunity cost and the time value of money. [read post]
1 Nov 2022, 1:55 am
Key Findings Starting in 2022 and continuing through 2026, businesses will face several tax changes scheduled as part of the Tax Cuts and Jobs Act (TCJA), including a switch to five-year amortization of R&D expenses, the gradual phaseout of 100 percent bonus depreciation, a tighter interest deduction limitation, and an increase in international tax rates. [read post]
11 Mar 2020, 1:55 am
Key Findings The major 2020 Democratic presidential candidates have each proposed changes to the individual income tax, one of the largest sources of federal revenue. [read post]
