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. 


On capital gains taxes, Biden should look back at history

The Hill
To say that history is repeating itself is an understatement when it comes to tax policy. In his budget to Congress, President Biden proposed...

The 2017 Tax Reform Delivered as Promised

The Wall Street Journal
ACCF Scholar Kevin Hassett notes predictions about the law’s effects on business investment, wages and tax revenue were correct.

Give the IRS What They Need to Do Their Job

Real Clear Policy
As we just closed the tax filing season, the struggles of the Internal Revenue Service (IRS) are once again in the press, and for...

Research & Publications

New Report: IRS Severely Underfunded with Increasing Workload, Shifting Priorities, and...

Washington, DC – As millions of Americans filed tax returns last week, the Internal Revenue Service (IRS) finds itself strained under continued decreasing budgets...

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.