Record stock buybacks—driven in part by the corporate tax changes in the Tax Cuts and Jobs Act (TCJA)—have sparked a media and political furor. Unfortunately, they’ve also created a great deal of confusion. To help elevate the debate, here are three things you should know. 1. Repatriated overseas profits are the main way TCJA is…

Donald Marron

30.11.2022

If We Give Everybody Cash, Let’s Tax It – Donald Marron

Giving people cash is a great way to soften COVID-19’s economic blow. But it’s sparked a classic debate. Should the federal government give money to everyone? Or target it to people with low incomes? Targeting has the potential to deliver the biggest benefit per dollar spent. But eligibility requirements add complexity and will inevitably screen…

Donald Marron

30.11.2022

How Should Tax Reform Treat Employee Stock and Options? – Donald Marron

The tax treatment of employee stock and options raises a classic Goldilocks problem. We want to tax this compensation neither too much or too little. In a recent policy brief, I consider three questions about how to strike that balance. Do companies get excessive tax deductions for employee stock and options? This concern rocketed to prominence…

Donald Marron

02.08.2023

A New Solution for Taxing Cryptocurrency Staking

How to tax crypto staking rewards

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Donald Marron

Economy

Three Things You Should Know about the Buyback Furor – Donald Marron

If We Give Everybody Cash, Let’s Tax It – Donald Marron

How Should Tax Reform Treat Employee Stock and Options? – Donald Marron

A New Solution for Taxing Cryptocurrency Staking

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