Tax Policy

In 1978, ACCF was instrumental in convincing Congress to turn a looming increase in the federal capital gains tax rate into a substantial tax cut. The Revenue Act of 1978 that President Carter signed into law helped keep the U.S. economy from sliding further into recession. Today, the ACCF continues to provide expert research on the important role of capital formation in ensuring robust job growth and a strong economy. 

News

A Retroactive Tax Hike is Bad Tax Policy

Morning Consult
American taxpayers should understandably be able to rely on the tax code to make sound business decisions to be successful now and in the future and not wonder if their elected officials are going to pull the rug out from under them and possibly even claw back money that is rightfully theirs.

Yang vs. Warren: Who Has the Better Tax Plan?

The New York Times
"The Warren tax may provide an incentive for high-wealth couples to divorce. Whereas a married couple could exempt $50 million of wealth from the tax, two unmarried partners could each exempt $50 million for a total of $100 million. Given the 2 percent tax rate, married couples could avoid $1 million per year in taxes by divorcing..."

Tax reform is working now, and the best is yet to...

Tax reform is working now, and the best is yet to come, says the global chairman and CEO of EY Tax reform is back in...

Research & Publications

Report: Tax Reform and Clean Energy R&D

EXECUTIVE SUMMARY The Brady-Ryan tax reform plan proposed last summer would decrease taxes on corporate profits and investment income, while preserving the existing credits for...

Prioritizing Tax and Regulatory Improvement in 2017

As the attention of the nation and world leaders turn to Washington, D.C. to see what issues the new 115th Congress and administration of President Donald Trump are championing in 2017, the American Council for Capital Formation and its affiliated Center for Policy Research have developed a broad set of policy recommendations on tax reform and improvements to the federal regulatory process, particularly in the energy, environment, and financial services spaces, to guide and focus discussions both on Capitol Hill and downtown. Read the full memo.

Capital Formation 101

Introduction by Mark Bloomfield, ACCF President and CEO