Emily Potosky
Tax Foundation
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Past articles by Emily:
How Japan Can Boost Growth Through Tax Reform, Not Stimulus
Japan has been struggling with weak economic growth for decades, and political leaders are preparing for a fresh round of fiscal stimulus. Previous attempts to increase economic growth through spending stimulus have not produced the sustainable growth promised by the government. → Read More
Comparing Congressional Tax Reform Proposals
It has been over 30 years since the last major overhaul of the U.S. federal tax code – the Tax Reform Act of 1986 – and many lawmakers are getting restless. Over the past few years, several members of Congress have drafted original proposals for reforming the U.S. tax code, ranging from six-page white papers to 980-page bills. → Read More
Corporate Income Tax Rates around the World, 2016
Key Findings: The United States has the third highest general top marginal corporate income tax rate in the world, at 38.92 percent. Due to the recent reduction in Chad’s corporate tax rate, the U.S. rate is exceeded only by the United Arab Emirates and Puerto Rico. The worldwide average top corporate income tax rate, across 188 countries and tax jurisdictions, is 22.5 percent. After weighting… → Read More
What you Should Know about India's Largest Modern Tax Reform
On August 3, the upper house of India’s parliament approved a constitutional amendment, officially known as the Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014, proposing a new tax system called the goods and services tax (GST). The GST is a value-added tax (VAT) that will replace most of India’s indirect taxes levied on goods and services by the central and state governments. → Read More
How High Are Capital Gains Taxes in Your State?
The United States places a relatively high burden on long-term capital gains income (gains on assets held for more than one year). The top federal tax rate is 20 percent. In addition, taxpayers with AGI over $200,000 ($250,000 married filing jointly) are subject to the 3.8 percent Net Investment Income Tax. Long-term capital gains are also subject to state and local income taxes. → Read More
How the Tax Code can Harm Women: A Japanese Case Study
Tax systems initially built to protect women and low-income spouses can actually incentivize women to exit the workforce, or devalue their labor. This can be seen in Japan, where a spousal deduction leads to a phenomenon that some refer to as the “Wall of 1.03 Million Yen.” → Read More