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Joseph Rosenberg

Senior Research Associate

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Research report

This research report was originally published by the Columbia Journal of Tax Law. The publication is updated version of, "An Analysis of the...

April 5, 2017
Leonard E. Burman, James R. Nunns, Benjamin R. Page, Jeffrey Rohaly, Joseph Rosenberg
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 focuses...

March 23, 2017
Leonard E. Burman, Joseph Rosenberg
Brief

The US tax system provides a deduction for charitable giving, but only for the 25 percent of taxpayers who itemize deductions on their tax returns. Accordingly, advocates for the charitable sector have at times proposed to extend a deduction to itemizers and nonitemizers alike. Today these...

October 25, 2016
Joseph Rosenberg, C. Eugene Steuerle, Joycelyn Ovalle, Philip Stallworth
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 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

Introducing a federal consumption tax as a replacement for the employer payroll tax would achieve the intended policy goals of prior consumption tax proposals while overcoming their policy shortcomings. The base and design of the consumption and employer payroll taxes are closely related,...

July 6, 2016
James R. Nunns, Joseph Rosenberg
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

Presidential candidate Ted Cruz’s tax proposal would (1) repeal the corporate income tax, payroll taxes for Social Security and Medicare, and estate and gift taxes; (2) collapse the seven individual income tax rates to a single 10 percent rate, increase the standard deduction, and eliminate most...

February 16, 2016
Joseph Rosenberg, James R. Nunns, Leonard E. Burman, Daniel Berger
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

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