Tax Policy Center

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Eric Toder

Institute Fellow

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.

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Research report

This paper applies tax incidence theory to estimate the distributional effects of the exemption from federal income tax of interest on state and local bonds and the President's proposal to limit the benefit of the exemption to the 28 percent rate. When one accounts for the effects of changes in...

September 27, 2013
Harvey GalperJoseph RosenbergKim S. RuebenEric Toder
Research report

While taxation of overseas profits of U.S. multinational corporations has made the headlines lately, U.S. citizens who work overseas also face special rules. Unlike most countries, the United States requires that its citizens pay tax on their worldwide income (with a credit for foreign taxes...

July 24, 2013
Eric Toder
Research report

This paper evaluates six options to achieve across-the-board reductions to a group of major exclusions and deductions in the income tax: (1) limiting their tax benefit to a maximum percentage of income, (2) imposing a fixed dollar cap, (3) reducing them by fixed-percentage amount, (4) limiting...

July 10, 2013
Eric ToderJoseph RosenbergAmanda Eng
Research report

Measuring the size of government is not simple. Standard measures omit important aspects of government action such as the many deductions, credits, and other tax preferences used to influence resource allocation. We argue that many tax preferences are effectively spending. Traditional measures...

June 24, 2013
Donald MarronEric Toder
Research report

This document reviews several notable tax proposals in President Obamas Fiscal Year 2014 Budget. These include a 28 percent limit on certain tax expenditures, a cap on tax preferences for retirement savers with high balances, a minimum tax ("Buffett Rule") on high-income taxpayers, alternative...

May 7, 2013
Benjamin H. HarrisJames R. NunnsKim S. RuebenEric ToderRoberton C. Williams
Testimony

Eric Toder's testimony before the U.S. House of Representatives Committee on Ways and Means in a hearing on tax reform and residential real estate.

April 24, 2013
Eric Toder
Research report

Taxpayers can currently deduct interest on up to $1 million in acquisition debt used to buy, build, or improve their personal residences and interest on up to another $100,000 of home equity loans. This brief estimates the effects on revenue and the distribution of the tax burden of proposals...

March 17, 2013
Amanda EngHarvey GalperGeorgia IvsinEric Toder
Research report

The revenues from a carbon tax could help finance lower corporate tax rates, extending business tax preferences, or other corporate tax reforms. Such a tax swap would reduce the environmental risks of carbon emissions and improve the efficiency of Americas corporate tax system. But it would also...

February 10, 2013
Donald MarronEric Toder
Research report

The looming fiscal cliff threatens to boost taxes by more than $500 billion in 2013 when many temporary tax provisions are scheduled to expire. Nearly 90 percent of Americans would pay more tax, primarily because the temporary cut in Social Security taxes and many of the 2001/2003 tax cuts would...

September 30, 2012
Roberton C. WilliamsEric ToderDonald MarronHang Nguyen

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