Brief

The ongoing debate over health reform at times almost appears like a sporting event, with Democrats and Republicans trying to name winners and losers in passing or repealing legislation. But in my Fiscal Times op-ed this week, I explain why, when it comes to health reform, this winner-take-all...

January 21, 2011
C. Eugene Steuerle
Brief

The earned income tax credit (EITC) lifts millions of working families out of poverty, but provides little support to workers without children living at home. Scaling back the EITC and implementing a worker credit based on individual earnings and not contingent on having children at home could...

May 20, 2015
Elaine Maag
Brief

Plans to rein in the U.S. budget deficit remain in the spotlight as the Bipartisan Policy Center's Debt Reduction Task Force released its plan to solve the debt crisis. TPC expert William Gale offers analysis of the recommendations and includes recommendations of his own.

November 24, 2010
William G. Gale
Brief

In a contribution to the Christian Science Monitor, Donald Marron discusses the U.S.'s controversial coporate income tax rates.

March 23, 2012
Donald Marron
Brief

Extending the charitable deduction deadline is a move with precedent: the government has used it to encourage giving following a natural disaster. However, temporary laws have limited effect. Consider instead allowing charitable deductions made by April 15, aka tax day, to be applied to the...

March 17, 2013
C. Eugene Steuerle
Brief

CNNMoney.com. Len Burman discusses the health insurance mandate.

April 14, 2010
Leonard E. Burman
Brief

The 2001 tax act phases out the estate tax over nine years, before reinstating it in year 10. That untenable plan guarantees that the estate tax will be revisited soon. This policy brief summarizes the economic effects of the estate tax and the proposed changes. The estate tax makes the tax...

December 1, 2001
Leonard E. Burman, William G. Gale
Brief

We find that estate tax repeal would reduce charitable bequests by between 22 and 37 percent, or between $3.6 billion and $6 billion per year. Previous studies are consistent with this finding, and also imply that repeal would reduce giving during life by a similar magnitude in dollar terms. The...

July 10, 2003
Jon M. Bakija, William G. Gale
Brief

[USA Today] Before the political momentum for Social Security reform dissipates into a single-minded dispute over how much to trust Americans' retirement wealth to the stock market, or the president goes on the road again to stump for personal accounts, larger questions need attention....

February 10, 2005
C. Eugene Steuerle
Brief

Nonprofit organizations engage in a range of income-producing activities: Universities charge tuition, hospitals collect fees, and social-service organizations enter into government contracts. To the extent that an activity is "substantially related" to the organization's tax-exempt purpose, the...

March 1, 2001
Evelyn Brody, Joseph J. Cordes