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Tax Policy & Economic Accountability

Who pays what, why the code is structured the way it is, and what evidence-based reform would look like — explained without the spin from either party.

Tax Policy

Capital Gains vs. Wages: Why Some Billionaires Pay a Lower Rate Than Their Assistants

The U.S. tax code taxes investment income at lower rates than wages. Here's how that gap emerged, how large it is, and what the evidence says about changing it.

Tax Policy

The Carried Interest Loophole: What It Is, Who Benefits, and Why It Survives

For two decades, lawmakers in both parties have promised to close the carried interest provision. It's still there. Here's why.

Tax Policy

How the U.S. Top Marginal Tax Rate Has Changed Since the 1950s

From 94% to 37%: a data-driven history of the top marginal income tax rate, the political forces behind each change, and what economists say about the effects.

Tax Policy

The Estate Tax: Current Law, History, and the Debate Around Inherited Wealth

The federal estate tax affects fewer than 0.1% of estates. Critics call it double taxation; defenders call it the most direct check on dynastic wealth concentration.

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