Institute on Taxation and Economic Policy

Moore v. United States

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SCOTUS Rejects Expansion of Trump’s Corporate Tax Cuts, Leaves Broader Tax Questions for Another Day

June 20, 2024 • By Steve Wamhoff

The Supreme Court matters, for tax fairness as for every other part of our lives. Whether or not we ever have a government that taxes billionaires as much as it taxes the rest of us will depend on how the Supreme Court rules in the future and who appoints justices to the Court.

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Everything You Need to Know About Proposals to Better Tax Billionaires

December 21, 2023 • By Steve Wamhoff

Tax policy may not be on the minds of most Americans during the final weeks of 2023, but billionaires with an eye on their own tax bills have been riveted by developments in D.C.

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With the Moore vs. United States Case, the Supreme Court Could Unleash Chaos on Our Tax System

December 1, 2023 • By Steve Wamhoff

On Tuesday, the U.S. Supreme Court will begin hearing oral arguments in Moore vs. United States, which could become the most important tax case in a century. A broad ruling could destabilize our tax system, enrich many profitable corporations, and widen existing economic and racial inequalities.

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The Moore Case Before the U.S. Supreme Court Could Widen the Racial Wealth Gap

October 17, 2023 • By Brakeyshia Samms, Moore v. United States

Moore v. United States, already a cause for concern for tax lawyers, could create more barriers for racial equity advocates working to reverse the economic plight of many households of color.

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The Campaign by Democratic Former Officials to Stop Taxes on the Wealthy

October 6, 2023 • By Steve Wamhoff

One of the most attention-grabbing anti-tax campaigns at work today is called SAFE, which stands for Saving America’s Family Enterprises. But it might as well mean Saving Aristocrats From Everything given the outfit’s knack for opposing any national proposal to limit special tax advantages that only the wealthy enjoy. The basic approach of SAFE is […]

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Supreme Corporate Tax Giveaway: Who Would Benefit from the Roberts Court Striking Down the Mandatory Repatriation Tax?

September 27, 2023 • By Matthew Gardner, Spandan Marasini

The Supreme Court is set to hear what could become one of the most important tax cases in a century. If decided broadly—with a ruling that strikes down the Mandatory Repatriation Tax for corporations, effectively making it unconstitutional to tax unrealized income—the Roberts Court’s decision in Moore v. US could stretch far beyond the plaintiffs themselves and would put in legal jeopardy many laws that prevent corporations and individuals from avoiding taxes and level the economic playing field.