Tax Policy Center

Experts

Jeffrey Rohaly

Senior Research Methodologist

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Research report

This paper analyzes presidential candidate Donald Trump’s revised tax proposal, which would significantly reduce marginal tax rates, increase standard deduction amounts, repeal personal exemptions, cap itemized deductions, and allow businesses to elect to expense new investment and not deduct...

October 18, 2016
James R. Nunns, Leonard E. Burman, Jeffrey Rohaly, Joseph Rosenberg
Research report

This paper updates an analysis of Hillary Clinton’s tax proposals, which would raise taxes on high-income taxpayers, increase the child tax credit, modify taxation of multinational corporations, reform capital gains taxes, and increase estate and gift taxes. Her proposals would increase revenue...

October 18, 2016
Richard C. Auxier, Leonard E. Burman, James R. Nunns, Jeffrey Rohaly
Research report

This paper analyzes the House GOP tax reform blueprint, which would significantly reduce marginal tax rates, increase standard deduction amounts, repeal personal exemptions and most itemized deductions, allow businesses to expense new investment, and not allow businesses to deduct net interest...

September 16, 2016
James R. Nunns, Leonard E. Burman, Jeffrey Rohaly, Joseph Rosenberg, Benjamin R. Page
Research report

Presidential candidate Bernie Sanders proposes significant increases in federal income, payroll, business, and estate taxes, and new excise taxes on financial transactions and carbon. New revenues would pay for universal health care, education, family leave, rebuilding the nation’s...

March 4, 2016
Frank Sammartino, James R. Nunns, Leonard E. Burman, Jeffrey Rohaly, Joseph Rosenberg
Research report

Hillary Clinton proposes raising taxes on high-income taxpayers, modifying taxation of multinational corporations, repealing fossil fuel tax incentives, and increasing estate and gift taxes. Her proposals would increase revenue by $1.1 trillion over the next decade. Nearly all of the tax...

March 3, 2016
Richard C. Auxier, Leonard E. Burman, James R. Nunns, Jeffrey Rohaly
Research report

Marco Rubio’s tax proposal would convert the federal income tax into a consumption tax by not taxing investment income of individuals and by converting the corporate income tax into a cash-flow consumption tax. It would replace most deductions and exemptions with a universal credit; eliminate...

February 11, 2016
Elaine Maag, Roberton C. Williams, Jeffrey Rohaly, James R. Nunns
Research report

NOTE: TPC updated its analysis of Donald Trump's tax plan on October 18, 2016. The revised analysis is available here . The estimates in this 2015 report should no longer be cited. Please use...

December 22, 2015
James R. Nunns, Leonard E. Burman, Jeffrey Rohaly, Joseph Rosenberg
Research report

This paper analyzes presidential candidate Jeb Bush’s tax proposal. It would reduce individual and business marginal tax rates, curtail tax expenditures, and convert the corporate income tax into a cash-flow consumption tax. The proposal would cut taxes at all income levels, reducing federal...

December 8, 2015
Leonard E. Burman, William G. Gale, John Iselin, James R. Nunns, Jeffrey Rohaly, Joseph Rosenberg, Roberton C. Williams
Brief

Using the latest long-term budget projections from the Congressional Budget Office, we project that individual income tax revenues under current law will increase as a share of GDP from a little over 9.5 percent in 2025 to a little less than 13.3 percent in 2090, an increase of over 3.7...

September 1, 2015
James R. Nunns, Jeffrey Rohaly