Tax Policy Center

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Expert

Eric Toder

Institute Fellow and Codirector, Tax Policy Center

Before joining Urban, I had a long career in government, including three years as a political appointee heading the staff of tax policy economists in the Treasury Department.  I joined Urban after leaving government service because it is a place where I could continue to do high-quality research on important issues, surrounded by great colleagues.  I value the commitment to nonpartisan and independent analysis, and the encouragement Urban provides to seek better ways of communicating research findings and basic facts about the economy and policy issues to non-technical audiences.

Social Media

Journal Article

The House and Senate just passed different versions of proposals to restructure the federal income tax. As of December 12, 2017, a House-Senate conference committee was reconciling the two bills.  The bills reduce the corporate tax rate to 20 percent, introduce a preference for income from pass-...

December 14, 2017
Eric Toder
Brief

Both territorial and worldwide systems for taxing income of multinational companies are difficult to implement because the concepts of income source and corporate residence on which the systems are based have become less economically meaningful. Recent legislation enacted by the House and Senate...

December 12, 2017
Eric Toder
Research report

Entrepreneurs create successful enterprises that generate substantial value through the innovations they introduce. They typically must wait many years before their firms generate net operating profits. The tax system favors entrepreneurial activity by allowing deferral of tax on the accrual of...

October 4, 2017
Eric Toder
Journal Article

Eric Toder distinguishes the difference between tax reform and tax cuts and in this article, originally published on August 22, 2017 in the Harvard Business Review online.

September 21, 2017
Eric Toder
Journal Article

A longstanding concern of state and local governments is that a federal value-added tax (VAT) could severely limit their reliance on sales taxes as a major source of revenue. This concern is too narrowly focused; a federal VAT could affect revenues from other sources and spending more than sales...

September 8, 2017
James R. Nunns, Eric Toder
Brief

This is the appendix to the paper, Effects of a Federal Value-Added Tax on State and Local Government Budgets

September 8, 2017
James R. Nunns, Eric Toder
Research report

The Tax Policy Center (TPC) prepared revenue and distributional estimates of a proposal to replace the current tax benefits for defined contribution (DC) qualified retirement plans with a new Guaranteed Retirement Account (GRA). TPC estimates that the proposal would reduce federal income and...

August 23, 2017
Eric Toder, Surachai Khitatrakun
Brief

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief...

July 17, 2017
Eric Toder
Brief

The Trump administration and House Republicans are developing proposals that would reduce the individual income tax rate on income earned through...

May 16, 2017
Jeffrey Rohaly, Joseph Rosenberg, Eric Toder

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