Ernst & Young Center for Tax Policy
How far ahead can you see? You may be concerned about the effect that tax legislation and reform could have on your business.
We can help you stay ahead of the legislative curve.
The Ernst & Young Center for Tax Policy was created to:
- Identify tax trends on the horizon,
- Analyze proposed legislation, and
- Report on implications for various types of taxpayers
Tax provisions expiring in 2011 and 2012
More than 50 tax provisions expire at the end of 2011, and another 30-plus expire at the end of 2012. This document lists the expiring provisions for each year, grouped by category.
International tax reform
Reform of the international tax system is a critical element of the broader tax reform debate. This article explores key considerations involved in moving the US to a territorial tax regime. Another article CTP-5 Things About Camp's Territorial Plan and webcast examine a specific draft legislative proposal by House Ways and Means Committee Chairman Dave Camp (R-MI) to reduce the US corporate tax rate to 25% and move the US to a territorial system.
Landscape Changing for Headquarter Locations
The taxation of corporate income continues to play a role in the competitive international business landscape, as headquarter locations for the largest global companies shift from high-tax countries to emerging markets. This article explores the trend and its implications for tax policy.
Budget Control Act of 2011
This article examines the Budget Control Act of 2011, which provides for a three-step process to raise the federal debt limit by as much as $2.4 trillion, satisfying President Obama’s priority of increasing the debt limit by a sufficient amount to maintain government operations at least through the 2012 elections.
Business entities and tax reform
Tax reform continues to be a hot topic in Washington and in this article we examine how the tax classification of business entities may factor into the broader reform discussion.
Engaging in tax reform discussions
While many expect tax reform to be a multi-year effort,with many twists and turns, the journey will be smoother for businesses that engage in the debate from the beginning. Here we examine the forces driving reform and factors that will influence policymakers along the way.
Political update on health care
In its one year anniversary, The Patient Protection and Affordable Care Act remains a central focus area for President Obama and Members of Congress on both sides of the aisle. See our political update on the health care law, discussing repeal attempts and how deficit reduction efforts could affect PPACA.
Tax trends in the Americas
As countries in the Americas focus on growth and competitiveness, governments are increasingly using tax policy to promote economic agendas. Our 2011 Americas Tax Policy Outlook lays out country environments and the tax policy trends that will create risks and opportunities for businesses in the region.
Tax legislation and tax reform
Lawmakers are beginning 2011 with a full plate of tax policy priorities to address. In Tax legislation and tax reform – what's next? 2011 legislative outlook, the Ernst & Young Center for Tax Policy presents a high-level overview of these legislative priorities, as well as the fiscal outlook that will provide context for the policy debates.
Impact of tax changes on industries and companies
Tax reform involves both winners and losers. Find out how changes in rates and expenditures will affect industries and business entities.
