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Publications By Author
Author: Rueben, Kim
Analysis of Specific Tax Provisions in President Obama's FY2014 Budget (Research Report)
Benjamin H. Harris , Jim Nunns , Kim Rueben , Eric Toder , Roberton Williams
This document reviews several notable tax proposals in President Obama’s 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 incentives for infrastructure investment, and a new measure of inflation ("chained CPI") for indexing tax parameters.
Published: 05/08/13
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What Federal Tax Reform Means for State and Local Tax and Fiscal Policies (Testimony)
Kim Rueben
Kim Rueben's testimony before the Senate Finance Committee on federal tax reform and what it means for the tax and fiscal policies of states.
Published: 04/25/12
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Gas Taxes, Gas Prices, and Fuel Economy (Article/Tax Facts)
Kim Rueben , Yuri Shadunsky
Gas prices have increased substantially since the beginning of this year, continuing their upward trend since 1990. American drivers are pushing the federal and state governments to implement policies to lower gas prices. But gasoline taxes have not contributed to the increase in gas prices. Rather than bringing pump prices down, lowering gasoline taxes or having gas tax holidays will mostly shift gasoline purchases across state lines or encourage people to fuel up during the gas tax holidays. Such proposals will siphon away revenues from already cash-strapped states and do little to help consumers and the economy.
Published: 04/24/12
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Gasoline Taxes and Rising Fuel Prices (Research Report)
Kim Rueben , Yuri Shadunsky
Gas prices have increased substantially since the beginning of this year, continuing their upward trend since 1990. American drivers are pushing the federal and state governments to implement policies to lower gas prices. But gasoline taxes have not contributed to the increase in gas prices. Rather than bringing pump prices down, lowering gasoline taxes or having gas tax holidays will mostly shift gasoline purchases across state lines or encourage people to fuel up during the gas tax holidays. Such proposals will siphon away revenues from already cash-strapped states and do little to help consumers and the economy.
Published: 04/24/12
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California's Initiative Turns 100: What's the Single Best Thing We Can Do to Improve the Initiative Process? Make it harder. (Commentary)
Kim Rueben
This year marks the 100th Anniversary of California's initiative process. In 1911, California famously adopted the direct initiative process and ballot box decision-making has become almost as synonymous with the Golden State as beaches, hi-tech innovation, and Hollywood. While 75% of voters in California still see direct initiatives as a good thing, a similar percentage thinks it could use some tweaking. In honor of the anniversary, Zócalo Public Square garnered commentary on the initiative process.
Published: 10/12/11
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Tax Proposals in the 2012 Budget (Research Report)
Benjamin H. Harris , Elaine Maag , Donald Marron , Jim Nunns , Joseph Rosenberg , Kim Rueben , Eric Toder , Roberton Williams
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 distributional effects of the overall proposal and various elements of the plan.
Published: 03/28/11
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State Revenue Responses to Fiscal Shortfalls (Article/Tax Facts)
Kim Rueben , Ritadhi Chakravarti
The current economic downturn has resulted in a
sharp decline in state tax revenues. Forty-six states faced budget shortfalls when passing their fiscal year (FY) 2011 budgets, and 17 states reported shortfalls of more than 20 percent. According to the National Association of State Budget Officers, in tandem with budget cuts, 40 states enacted legislation to raise tax revenues in some form between fiscal years 2009 and 2011.
Published: 12/10/10
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What the Housing Crisis Means for State and Local Governments (Article)
Kim Rueben , Serena Lei
As the US housing market experiences its largest contraction since the Great Depression, the Lincoln Institute of Land Policy and the Urban-Brookings Tax Policy Center took a closer look at the consequences of this crisis for state and local governments in a May 2010 conference. This article summarizes the conference events.
Published: 10/12/10
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State Individual Income Tax Rates (Article/Tax Facts)
Carol Rosenberg , Kim Rueben
Personal income tax systems vary widely across states, leading to different levels of progressivity. Forty-three states and the District of Columbia have an individual income tax. Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming do not tax personal income, while New Hampshire and Tennessee only tax dividends and interest.
Published: 05/11/10
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Tax Stimulus Report Card: Conference Bill (Research Report)
Rosanne Altshuler , Leonard E. Burman , Howard Gleckman , Dan Halperin , Benjamin H. Harris , Elaine Maag , Kim Rueben , Eric Toder , Roberton Williams
This report card evaluates the provisions of the Finance and Ways & Means Committees' conference tax stimulus bill (the "American Recovery and Reinvestment Tax Act of 2009"). The evaluation is preliminary and does not include all of the provisions in the bill most notably we omit provisions related to state and local debt and recovery zone credits. TPC will update the report card if significant changes occur before Congress passes the bill.
Published: 02/13/09
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