Tax Policy Center

Experts

Benjamin H. Harris

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Research report

Although the recently passed American Taxpayer Relief Act instituted meaningful deficit reduction relative to previous policy, it still left the budget a far distance from any sustainable path. Under a plausible scenario, deficits never fall below 3.4 percent of GDP and rise to 5.4 percent of...

January 29, 2013
C. Eugene Steuerle, Benjamin H. Harris, Caleb Quakenbush
Research report

The Auto IRA could improve retirement security for millions of workers while boosting America's saving rate, leading to improved living standards for future generations.

March 6, 2012
Ilana Fischer, Benjamin H. Harris, Rachel M. Johnson, Gary Koenig
Commentary

In a contribution to Politico, Bill Gale and Ben Harris discuss a tax holiday on repatriated funds.

July 27, 2011
William G. Gale, Benjamin H. Harris
Brief

In a contribution to Politico, Bill Gale and Ben Harris discuss a tax holiday on repatriated funds.

June 27, 2011
William G. Gale, Benjamin H. Harris
Research report

Many industrialized countries face significant medium-term fiscal deficits and unsustainable long-term fiscal trajectories. The recent fiscal crises in Greece and other countries are a stark reminder of the costs of ignoring these issues. The looming fiscal shortfalls and borrowing requirements...

June 3, 2011
William G. Gale, Benjamin H. Harris
Research report

The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income.Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. This paper...

April 26, 2011
Rosanne Altshuler, Benjamin H. Harris, Eric Toder
Research report

President Obama's 2012 Budget contains a number of tax provisions that would cut taxes for low- and middle-income households and raise taxes on wealthier taxpayers. This resource guide describes the tax proposals, offers more detailed commentary on key provisions, and links to tables showing the...

March 28, 2011
Benjamin H. Harris, Elaine Maag, Donald Marron, James R. Nunns, Joseph Rosenberg, Kim S. Rueben, Eric Toder, Roberton C. Williams
Research report

The United States faces a large medium-term federal budget deficit and an unsustainable long-term fiscal gap. Left unattended, these shortfalls will hobble and eventually cripple the economy. The only plausible way to close the gap is through a combination of spending cuts and tax increases....

March 4, 2011
William G. Gale, Benjamin H. Harris
Research report

Many taxpayers can lower their taxable income by itemizing deductions, which in turn lowers tax liability. Itemized deductions reduce tax burdens for taxpayers with decreased ability to pay taxes, such as those experiencing a catastrophic loss, or for taxpayers who spent funds on activities the...

January 20, 2011
Daniel Baneman, Benjamin H. Harris

From TaxVox

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