Roberton C. Williams

Urban Institute Associate

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.

Contact

Primary tasks

Research report

Campaigns, Proposals, and Reforms

Tax Proposals in the 2012 Budget

President Obama's 2012 Budget contains a number of tax provisions that would cut taxes for low- and middle-income households and raise taxes on wealthier taxpayers. This resource guide describes the tax proposals, offers more detailed commentary on key provisions, and links to tables showing the...

March 28, 2011

Benjamin H. Harris Elaine Maag Donald Marron James R. Nunns Joseph Rosenberg Kim S. Rueben Eric Toder Roberton C. Williams

Brief

Individual Taxes

It's Not About Economic Equality

In the New York Times' Room for Debate, Roberton Williams discusses the estate tax and why, despite its shortcomings, it still has an important role in federal tax policy.

December 17, 2010

Roberton C. Williams

Research report

Federal Budget and Economy

Why Nearly Half of Americans Pay No Federal Income Tax

During the recent tax filing season, cable news and talk radio repeatedly discussed the Tax Policy Center's (TPC's) estimate that 47 percent of Americans would pay no federal income tax for 2009. However much of the commentary failed to explain why.

June 9, 2010

Roberton C. Williams

Brief

Individual Taxes

5 Myths about your taxes

April is here, which means it's almost time to pony up and render unto Caesar. We've gathered our receipts and other documents, and dragged ourselves to the strip-mall tax preparer or fired up do-it-yourself software to determine how big our refund is -- or how much we owe Uncle Sam. No one...

April 5, 2010

Rosanne Altshuler Roberton C. Williams

Research report

Campaigns, Proposals, and Reforms

Tax Proposals in the 2011 Budget

The Tax Policy Center has examined the key tax proposals in President Obama's 2011 budget. Separate discussions below describe each of the proposals including current law, proposed changes, and, when appropriate, the distributional effects. The budget as presented by the president lacks complete...

February 19, 2010

Rosanne Altshuler Dan Halperin Benjamin H. Harris Joseph Rosenberg Eric Toder Roberton C. Williams

Research report

Campaigns, Proposals, and Reforms

Desperately Seeking Revenue

In August 2009, the Congressional Budget Office (CBO, 2009) projected that the federal budget deficit would total $7.1 trillion over the 2010-2019 decade-under current law. That outcome would require the 2001 and 2003 tax cuts to sunset as scheduled in 2011 and Congress to stop "patching" the...

January 29, 2010

Rosanne Altshuler Katherine Lim Roberton C. Williams

Research report

Individual Taxes

Where, Oh Where, Has the Estate Tax Gone?

Unless Congress changes the law, the federal estate tax will disappear on January 1, 2010. For the first time since the 1916 inception of the tax, the estate of anyone dying in 2010 will go to heirs tax free, a result of the 2001 tax law that phased out the estate tax over 10 years. But that law...

December 23, 2009

Roberton C. Williams

Research report

Federal Budget and Economy

Who Pays No Income Tax?

Nearly half of all tax units will pay no income tax in 2009. The fraction of non-taxpayers differs widely, depending on income, tax filing status, and whether the unit is elderly or contains children.

July 2, 2009

Roberton C. Williams

Research report

Campaigns, Proposals, and Reforms

Tax Proposals in the 2010 Budget

President Obama's 2010 Budget contains a number of tax provisions that would cut taxes for low- and middle-income households and raise taxes on wealthier taxpayers. This resource guide describes the tax proposals, offers more detailed commentary on key provisions, and links to tables showing the...

March 16, 2009

Rosanne Altshuler Leonard E. Burman Howard Gleckman Dan Halperin Roberton C. Williams

From TaxVox

Individual Taxes
Caught Again By The AMT
May 12, 2017 –
Like many of the five million tax filers who must pay the Alternative Minimum Tax (AMT), I am trapped. I wrote a big check to...
Individual Taxes
What's Happened to the ACA Penalty Tax?
April 5, 2017 –
With less than two weeks to go before Americans must file their 2016 federal income tax returns, those who didn’t have required health insurance coverage...
Individual Taxes
A revised TPC calculator shows the tax costs—or benefits—of marriage
February 13, 2017 –
As St. Valentine’s Day rolls around this year, the Tax Policy Center has once again done its part for romance by rolling out a completely...
Campaigns, Proposals, and Reforms
Take the new TPC/Vox Tax Quiz
February 6, 2017 –
Now that it’s February and you’ve probably received your W-2s and 1099s for 2016, it’s time to start thinking about filing your tax returns. What...
Individual Taxes
Reforming child and work provisions in the federal income tax
December 6, 2016 –
The federal income tax is packed with provisions aimed at subsidizing and encouraging work and helping families with children. While well intentioned, they complicate the...
Campaigns, Proposals, and Reforms
Donald Trump’s tax plan would hit single parents hard
November 4, 2016 –
Donald Trump has promised huge tax cuts for everyone. TPC’s analysis of his tax plan found that, on average , households throughout the income distribution...
Campaigns, Proposals, and Reforms
New tax calculator shows how taxes would change under Clinton & Trump tax plans
October 31, 2016 –
Just in time for the presidential election, the Tax Policy Center’s Election Tax Calculator debuts today. We designed it to help taxpayers, analysts, and the...
Individual Taxes
Most Americans Pay More Payroll Tax Than Income Tax
September 6, 2016 –
Americans agonize each spring over their annual federal income tax returns. In terms of how much tax they pay, however, they should worry more about...
Individual Taxes
Federal Taxes Are Very Progressive
August 11, 2016 –
The US federal tax system is highly progressive, primarily because individual income tax rates rise sharply with income and refundable tax credits lead to negative...
Individual Taxes
What Tax Brackets Are Americans In?
July 18, 2016 –
The federal government imposes individual income taxes at seven rates, ranging from 10 percent up to 39.6 percent. But for all the attention policymakers pay...
Individual Taxes
A Closer Look At Those Who Pay No Income Or Payroll Taxes
July 11, 2016 –
The Tax Policy Center has updated its estimate of the percentage of Americans who pay no federal individual income taxes. And the number is: 44...
Campaigns, Proposals, and Reforms
Ryan’s Deceptively Simple Promise of Postcard Tax Filing
June 27, 2016 –
Paul Ryan and the House Republicans rolled out a new tax plan last week that promises to lower rates, eliminate tax preferences, and simplify the federal tax system. One attractive promise: “Simple, Fair ‘Postcard’ Tax Filing” that would cut your income tax return down to just 14 lines.
Individual Taxes
President Obama’s 2015 Income Tax Return
April 19, 2016 –
Like millions of other Americans, President and Mrs. Obama filed their 2015 tax return shortly before yesterday’s deadline. Unlike most of us, they...
Individual Taxes
The ACA Penalty Tax Is Going Up If You Don’t Get Health Insurance
December 2, 2015 –
It’s open season again for the Affordable Care Act (ACA) , when Americans can sign up for health care, often with the help of large subsidies from...
Campaigns, Proposals, and Reforms
TPC’s New Presidential Candidates Tax Plan Scorecard
October 27, 2015 –
As they say at the ballpark, you can’t tell the players without a program. To help keep track of the many tax plans of this election season’s...
Individual Taxes
New Estimates Of How Many Households Pay No Federal Income Tax
October 6, 2015 –
The Tax Policy Center has updated its estimate of the percentage of households that will not pay federal income tax this year. We now figure it is 45...
Campaigns, Proposals, and Reforms
Despite Promises, Jeb Bush’s Tax Plan Wouldn’t Eliminate Marriage Penalties
September 16, 2015 –
GOP presidential candidate Jeb Bush offered a tax plan last week that he says “eliminates the marriage penalty.” But it may not help many low-income...
Federal Budget and Economy
The Tax Policy Center Has Updated Its Tax Model
July 6, 2015 –
The Tax Policy Center has revised its microsimulation tax model, updating and broadening its underlying database and adding excise taxes to the mix...
Individual Taxes
Why The Top 2 Percent Pay Lots of Tax: Evidence from President Obama’s 1040
April 15, 2015 –
The White House released Barack Obama’s 2014 tax return last week. It showed that the President and First Lady paid $93,362 in federal taxes on a...
Individual Taxes
Why Stop At Food Stamps? Let’s Limit Use Of All Federal Benefits
April 13, 2015 –
Missouri State Representative Rick Brattin (R-55) has proposed a bill that would prohibit Missourians who participate in the Supplemental Nutrition...
Individual Taxes
Who’s Afraid of Income Taxes? New Interactive TPC Tools To Help You Understand the 1040
March 18, 2015 –
Need help understanding the 1040 as we enter the homestretch of this year’s tax filing season? The Tax Policy Center has created a new interactive...
Individual Taxes
My Favorite (Expired) Tax Breaks
December 1, 2014 –
And now, for a lighter look at tax extenders, here’s a song that borrows the tune of The Sound of Music’s “My Favorite Things.” If you’re looking for...
Federal Budget and Economy
CBO Says Federal Tax Revenues Will Rise Because Of Higher Individual Income Taxes
September 3, 2014 –
Last week’s Congressional Budget Office fiscal update largely focused on the dangers of rising spending on health care, Social Security, and interest...
Individual Taxes
One Downside Of Inversions: Higher Tax Bills For Stockholders
August 20, 2014 –
Corporate inversions are all the rage these days as U.S. businesses merge with foreign firms and then restructure the combined businesses as foreign-...
Individual Taxes
IRS Help Line Is Out Of Service
July 7, 2014 –
The IRS is getting a lot of flak these days about lost emails and alleged politically motivated activity. But last week I ran into a problem that hit...

Experts

Roberton C. Williams

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From TaxVox