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Author: Nunns, Jim

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Design Changes to the SOI Public Use File (PUF) (Research Report)
Victoria BryantJohn L. CzajkaJim NunnsGeorgia Ivsin

The Statistics of Income (SOI) Division of IRS prepares a publicly available file, the Public Use File, from its annual sample of income tax returns. The PUF is a critical data source for tax policy analysis. To insure taxpayer confidentiality, SOI applies disclosure avoidance procedures to the PUF. In 2012, SOI established a Working Group to perform an in-depth review of these procedures and of the analytical usefulness of the PUF. This paper describes the revised PUF design recommended by the Working Group, and how the design changes improve both disclosure avoidance and the PUF’s analytical usefulness.

Published: 12/18/14
Availability:   PDF


Description and Analysis of the Camp Tax Reform Plan (Research Report)
Jim NunnsAmanda EngLydia Austin

This paper describes the major provisions in the “Tax Reform Act of 2014,” the comprehensive tax reform plan released on February 26, 2014, by Ways and Means Committee Chairman Dave Camp (R-MI). It also presents the Tax Policy Center’s analysis of the plan’s revenue impact beyond the 10-year budget period, distribution of the tax burden, economic incentives, and compliance costs.

Published: 07/08/14
Availability:   PDF


Costly Error in Payroll Tax Computation for the Self-Employed (Article)
Jim Nunns

Errors in the formulas for computing payroll tax for the self-employed result in their paying less payroll taxes than workers with the same earnings. All self-employed workers benefit from these errors, but those with high earnings benefit disproportionately. A provision in Ways and Means Committee chair Dave Camp’s tax reform proposal would correct the formulas. The $5 billion revenue gain over ten years from enacting this provision could help pay for extending expiring tax provisions or for better targeted tax cuts. And it would eliminate a glaring inequity. This article explains the correct formulas and the effects of applying them.

Published: 07/01/14
Availability:   PDF


Analysis of Specific Tax Provisions in President Obama's FY2015 Budget (Research Report)
Elaine MaagJim NunnsEric ToderRoberton Williams

This document reviews several notable tax proposals in President Obama’s 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 rules for self-employment contributions act (SECA) taxes for professional service businesses, and changing business taxes to create a reserve to fund long-run revenue-neutral business tax reform.

Published: 06/30/14
Availability:   PDF


Updated Tables for "Using a VAT to Reform the Income Tax" (Tables)
Jim NunnsJoseph Rosenberg

In "100 Million Unnecessary Returns," Michael Graetz, professor of law at Columbia University, proposed sweeping tax reform that would remove most current taxpayers from the income tax rolls, reform the corporate income tax, significantly reduce the top individual and corporate rates, and adopt a value-added tax (VAT) as the principal tax paid by most Americans. Under a contract with The Pew Charitable Trusts, TPC prepared a detailed analysis of the Graetz proposal. We have updated some of the tables from our previous analysis that reflect the revised proposal as well as updated economic assumptions and technical improvements.

Published: 11/20/13
Availability:   PDF


SOI Releases New Data From Form W-2 (Article/Tax Facts)
Jim Nunns

Newly released W-2 data from the Statistics of Income (SOI) Division of IRS describe in detail the wages and retirement contributions of workers from 2008 through 2010. SOI economists Kevin Pierce and Jon Gober provide an overview of the data and compare them with (much less detailed) data for prior years in an SOI Bulletin article. Three charts illustrate the depth and usefulness of the data.

Published: 10/07/13
Availability:   PDF


Analysis of Specific Tax Provisions in President Obama's FY2014 Budget  (Research Report)
Benjamin H. HarrisJim NunnsKim RuebenEric ToderRoberton 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
Availability:   PDF


Top Individual Income Tax Rates: How Does the U.S. Compare? (Article/Tax Facts)
Jim Nunns

Discussions of the effect of taxes on international competitiveness usually focus on corporate income tax rates, but individual income tax rates may also affect a country’s (or state’s) ability to compete for workers.

Published: 04/03/13
Availability:   PDF


Tax Provisions in the American Taxpayer Relief Act of 2012 (ATRA) (Research Report)
Jim NunnsJeff Rohaly

The fiscal cliff debate culminated in the passage of the American Taxpayer Relief Act of 2012 (ATRA). ATRA makes permanent most of the tax cuts enacted in 2001 and 2003, permanently patches the alternative minimum tax, extends for five years the enhancements to individual income tax credits originally enacted in the 2009 stimulus legislation, and temporarily extends certain other tax provisions. This paper provides a detailed description of the individual, corporate, and estate tax provisions in ATRA.

Published: 01/09/13
Availability:   PDF


How TPC Distributes the Corporate Income Tax (Research Report)
Jim Nunns

Recent economic research has improved our understanding of who bears the burden of the corporate income tax. One key finding is that returns to corporate capital are substantially "supernormal," returns in excess of the "normal" riskless return to waiting. The other key result is that international capital mobility shifts some of the corporate income tax burden to labor. Based on these recent research findings, for standard distributional analyses TPC now assigns 20 percent of the corporate income tax burden to labor, 20 percent to normal returns to all capital, and 60 percent to supernormal returns to corporate equity (shareholders).

Published: 09/13/12
Availability:   PDF

1-10 of 25     Back to Authors Next>>