Scott Greenberg
Tax Foundation
Washington, DC, United States
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Past articles by Scott:
The 'Grain Glitch' Needs to Be Fixed
The Tax Cuts and Jobs Act tax preference for farm co-ops would distort agricultural activity and create tax planning opportunities for wealthy taxpayers. → Read More
Options for Improving Cost Recovery for Structures
The Republican tax reform framework calls for full expensing of capital investments. Here are some options to limit the potential revenue loss. → Read More
Details of the “Big Six” Tax Framework
Today, Republican leadership in the House, Senate, and White House released a framework for a tax proposal. The proposal would lower taxes on business investment and simplify a number of aspects of the federal tax code. Today’s framework contains only the broad outlines of a potential tax bill, leaving a number of details to be … → Read More
Details of the “Big Six” Tax Framework
Every individual and business tax provision outlined in the Big Six tax plan with details on what we know (and don't) so far. → Read More
What Counts as Tax Reform?
Republican lawmakers plan to pass substantive tax legislation, but will their proposal qualify as actual reform or just tax cuts? → Read More
Notes on Trump’s Tax Policy Speech in Missouri
President Trump laid out his goals for a federal tax overhaul, providing a starting point for thinking about what a potential tax reform could look like. → Read More
Taxes on the Rich Were Not That Much Higher in the 1950s
Despite what some say, the data show that high-income Americans in the 1950s did not pay much more of their income in taxes. → Read More
Taxes on the Rich Were Not That Much Higher in the 1950s
Despite what some say, the data show that high-income Americans in the 1950s did not pay much more of their income in taxes. Taxing the rich. → Read More
The Effects of Making the Charitable Deduction Above-The-Line
Some lawmakers want to make the charitable deduction available to all taxpayers, not just those who itemize. What would the policy trade-offs be? → Read More
Five Ideas for Simplifying the Individual Tax Code
Every year, Americans spend more than 8.9 billion hours complying with the federal tax code. Here are five things lawmakers can do to make the code simpler. → Read More
Should the Corporate Rate and the Pass-Through Rate Be Identical?
Taxing pass-through income the same as corporate income would present several challenges, & wouldn't create a level playing field between business forms. → Read More
Full Expensing is a Worthwhile Policy, Even if Not All Businesses Like It
Full expensing might not be the top priority for some corporations, but it is arguably the most pro-growth tax reform policy lawmakers can enact. → Read More
To Lower the Corporate Tax Rate, Lawmakers Will Have to Think Outside the Box
Eliminating every one of the 54 corporate tax expenditures that exist today would only raise enough revenue to lower the corporate tax rate to 28.5 percent. → Read More
Will Today’s Hearing Portray the Border Adjustment as a Trade Policy or a Tax Policy?
Here is what to look for at today's U.S. House Committee on Ways and Means hearing on tax reform and the border adjustment. → Read More
Permanent Bonus Expensing is a Step in the Right Direction
Senator Thune's INVEST Act would reduce tax barriers to business investment by making bonus expensing permanent. → Read More
Details of the Trump Administration Tax Proposal Released Today
The Trump administration's goals for tax reform include: U.S. business rate cuts, individual income tax reductions, & the curtailment of tax preferences. → Read More
What to Look for in President Trump’s Speech to Congress
Tonight, President Trump will deliver his first address to a joint session of Congress, in which he is expected to call for “tax and regulatory reform to get relief to hardworking Americans and American businesses,” according to a list of talking points released by the White House. In all likelihood, the speech will focus more … → Read More
What to Look for in President Trump’s Speech to Congress
Three tax topics to watch for in President Trump's first address to Congress: details of his upcoming tax plan, the border adjustment, revenue neutrality. → Read More
Pass-Through Businesses: Data and Policy
Key Findings The majority of companies in the United States are pass-through businesses. These businesses are not subject to the corporate income tax; instead, their income is reported on their owners’ tax returns and subject to the individual income tax. Over the past thirty years, the pass-through business sector has expanded significantly. Pass-through businesses now earn more net income than… → Read More
Goldman Sachs Analysis of House GOP Blueprint is Questionable
As the tax reform debate begins to heat up, businesses and investors are beginning to pay closer attention to the House GOP Tax Reform Blueprint, a tax plan released last June by Speaker Paul Ryan and House Ways and Means Chairman Kevin Brady. → Read More