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Publications
Document Type: Book
Using Taxes to Reform Health Insurance (Book)
Author(s):
Henry J. Aaron , Leonard E. Burman
Few people realize that one of the nation’s largest health programs runs through the tax system. Reformers of all stripes propose to modify current tax rules as part of larger programs to increase coverage and control costs. Is the current system working? Will tax-based reforms achieve their goals? Several of the nation’s foremost experts on taxation and health policy address these questions in Using Taxes to Reform Health Insurance, a joint product of the Urban-Brookings Tax Policy Center and the American Tax Policy Institute.
Published: 11/17/08
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Contemporary U.S. Tax Policy, Second Edition (Book)
Author(s):
C. Eugene Steuerle
C. Eugene Steuerle, one of the country's most influential economists, offers an insider's look at tax policy based on a quarter century of working with officials of all political stripes. Steuerle outlines the principles of taxation and the early postwar period before proceeding to the tax policy battles that began with the Reagan revolution and continue today. Those expecting a simple story of triumph and defeat may be surprised. Rather than moving toward consensus and progress, tax policy history has been messy, repetitive, and often rancorous. Yet evolution-and even revolution-do occur. The second edition has been updated with a look at tax policy during the George W. Bush presidency.
Published: 05/14/08
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War and Taxes (Book)
Author(s):
Kirk J. Stark , Joseph J. Thorndike , Steven A. Bank
The history of America’s tax system can be written largely as a history of America’s wars. During World War II, Americans were urged to ration food, raise money, and accept higher taxes. After September 11, we were given tax cuts and asked to shop. Has the United States broken a noble tradition of fiscal sacrifice with the current, unprecedented wartime tax cuts, or are they the mark of new economic, and social forces at work? War and Taxes weighs the question by considering six conflicts that span the American Revolution to the present war in Iraq.
Published: 04/29/08
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Local Tax Policy: A Federalist Perspective, second edition (Book)
Author(s):
David Brunori
Local governments are struggling to raise revenue for public services, but their fiscal autonomy has been declining for decades. By ceding financial control to the states, localities have ceded political control over their affairs. Paralleling this loss, local governments are losing control over property tax, their most stable and reliable source of revenue. Brunori explores the roots of the current fiscal crisis, evaluates various relief proposals, and champions the property tax, offering a blueprint for strengthening this oft-maligned instrument. The second edition has been updated to reflect new tax policy developments since the publication of the first edition in 2003.
Published: 12/14/07
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Taxing Capital Income (Book)
Author(s):
Leonard E. Burman , Henry J. Aaron , C. Eugene Steuerle
The question of whether to tax income from wealth has sparked debate since our country’s inception. Does taxing capital income ensure the progressivity of our system or merely discourage saving? Would switching our tax code to one that taxes only consumption be more efficient or only burden middle- and low-income people? And if we were to radically reform the way America taxes its citizens, how could we ensure that vital revenue would not be lost? Some analysts would even argue that, under our present byzantine tax system, we don’t really tax capital income at all. In this volume, eminent economists analyze the problems associated with taxing capital income and propose policy solutions, which are then challenged by their peers in informed commentary. It may not settle the debate, but policymakers, scholars, and the public will find a wealth of information and ideas to consider.
Published: 06/21/07
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Nonprofits and Government, Second Edition: Collaboration and Conflict (Book)
Author(s):
Elizabeth T. Boris , C. Eugene Steuerle
The past several decades have seen unprecedented growth in the scope and complexity of relationships between government and nonprofit organizations. These relationships have been more fruitful than many critics had feared and more problematic than many advocates had hoped. Nonprofits and Government is the first comprehensive, multidisciplinary exploration of nonprofit–government relations. The second edition of this important book is fully updated and includes two new chapters. The authors address a host of important issues, including nonprofit advocacy, direct regulatory and tax policy, the conversion of nonprofits to for-profits, clashes in government interaction with religion and the arts, and international nonprofit–government relationships. Practitioners, researchers, and policymakers alike will benefit from the authors’ wide-ranging discussion.
Published: 10/03/06
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Ultimate Objectives for the IRS: Balancing Revenue and Service (Book)
Author(s):
Alan H. Plumley , C. Eugene Steuerle
Although it is widely understood that the Internal Revenue Service has the mission to collect federal taxes, there is some debate as to whether that is its only mission. If there is a crisis in tax administration, it may be one of identity. There is a consensus that the IRS must collect revenues, but there is little agreement on how and sometimes even whether it should pursue its many other functions. Even members of Congress have waxed and waned between demanding that almost all effort be put into pursuing noncompliance as opposed to emphasizing service and taxpayer rights.
Published: 03/01/04
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Restoring Fiscal Sanity (Book)
Author(s):
Isabel V. Sawhill , Alice M. Rivlin
This report provides a clear-eyed assessment of the federal budget outlook over the coming decade. It projects large and persistent deficits and discusses why they matter. The report suggests three ways to balance the budget while simultaneously making room for new priorities. One approach primarily involves spending cuts and smaller government, another relies more heavily on tax increases to support an activist government, and the third suggests a balanced mix of spending cuts and tax increases along with a reallocation of government priorities. All three are designed to restore fiscal sanity over the coming decade and help prepare for the baby boom's retirement. [© Brookings Institution]
Published: 01/13/04
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Tax Justice: The Ongoing Debate (Book)
Author(s):
Joseph J. Thorndike , Dennis J. Ventry Jr.
Perhaps the most important quality of a tax system is that citizens consider it fair. Yet agreement on what a just tax would look like is one of the most difficult questions in economics. This book advances knowledge considerably on this controversial topic by providing a variety of new perspectives culled from economics, law, history, and religion.
Published: 11/15/02
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State Tax Policy - A Political Perspective (Book)
Author(s):
David Brunori
State tax systems are in trouble. Revenue collecting methods developed more than a half century ago are facing the strain of dealing with 21st century economies. Globalization and e-commerce are changing the way people work and purchase goods; devolution has steadily shifted responsibility from the federal government to the states; tax incentives have become the weapon of choice in the battle to attract business investment. In this book, David Brunori analyzes these and other critical challenges facing state governments. He identifies the important issues, and examines possible solutions in formulating and implementing state tax policy.
Published: 07/01/01
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