Tax Policy Center

Experts

Expert

Roberton C. Williams

Sol Price Fellow

The Tax Policy Center contributes significantly to efforts to improve our tax system by providing honest, unbiased, and meaningful information about how the system works and what policy changes might improve it. I value the opportunity to help policymakers, the media, educators, and the general public understand our tax system and all its complexities.

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

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
Research report

As income increases, the composition of income changes substantially. For most taxpayers, salaries and wages contribute the most. But higher-earners typically report income from capital gains and businesses.

March 4, 2015
Lydia Austin, Roberton C. Williams
Journal Article

The composition of reported income has changed markedly since 1952. Investment income has continued to grow, along with business income, interrupted only by periodic economic downturns. Meanwhile, salaries and wages have declined as a share of income.

December 22, 2014
Roberton C. Williams, Lydia Austin
Research report

This document reviews several notable tax proposals in President Obamas fiscal year 2015 Budget. These include expanding the earned income tax credit (EITC) for workers without qualifying children, expanding the child and dependent care tax credit for families with young children, conforming...

June 30, 2014
Elaine Maag, James R. Nunns, Eric Toder, Roberton C. Williams
Research report

This Tax Fact examines sources of federal and state & local tax revenue, from 1929 to the present. The composition of revenues at all levels of government changed dramatically with World War II, but has remained roughly stable since. At the federal level, payroll taxes have grown...

June 16, 2014
Lydia Austin, Roberton C. Williams
Research report

TPC estimates that 43 percent of Americans will pay no federal income tax this year, down from the peak of 50 percent in 2008 and 2009.

September 30, 2013
Roberton C. Williams
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. Harris, James R. Nunns, Kim S. Rueben, Eric Toder, Roberton C. Williams
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. Williams, Eric Toder, Donald Marron, Hang Nguyen

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