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Author: Johnson, Rachel M.

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Automatic Enrollment in IRAs: Costs and Benefits (Article/Tax Facts)
Author(s): Benjamin H. Harris ,  Rachel M. Johnson

To encourage better retirement saving, President Obama recently proposed policies that would require firms without retirement savings plans to automatically enroll their workers in IRAs. In addition, the president proposed an expansion of the Saver's Credit to be fully refundable and available to middle-income taxpayers. This report estimates the revenue costs and distributional effects of the president's proposals.

Published: 08/31/09
Availability: HTML | PDF


The Distribution of Federal Taxes, 2009-12 (Research Report)
Author(s): Rachel M. Johnson ,  Jeff Rohaly

Overall, the federal tax system is progressive. On average, households with higher incomes pay taxes that are a larger share of their income. But barring legislative action, the numerous sunsets and phase-ins that Congress has written into the tax code will result in a tax system that is in a state of flux over the next few years. As a result, current law dictates significant changes in the degree of progressivity in the federal tax system between now and 2012. This paper summarizes the Tax Policy Center's latest estimates of the distribution of federal taxes for 2009 through 2012.

Published: 08/21/09
Availability: HTML | PDF

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