Brief

In a contribution to the Christian Science Monitor, Donald Marron discusses the six-pack of expiring temporary tax cuts which could provide the incentive to reshape the tax code and boost the budget.

March 13, 2012
Donald Marron
Brief

In a contribution to the Wall Street Journals MarketWatch Inc., Eric Toder and Alan Viard argue that recent highly publicized tax avoidance transactions by U.S. corporations reflect basic flaws in how we tax the income of multinational corporations, and that proposed reforms that maintain...

August 6, 2014
Eric Toder, Alan Viard
Brief

This brief provides a fresh look at the role of the EITC by utilizing zip-code level data on taxes and demographics. In the following sections, we focus on the relationship between EITC claiming rates (i.e., the percent of tax returns receiving the EITC) and poverty rates, the demographic...

December 2, 2014
Benjamin H. Harris, Lucie Parker
Brief

This fact sheet summarizes the key conclusions from a series of briefs aimed at contributing to the knowledge of select tax expenditures—the EITC, MID, and preferential rates on capital gains—by analyzing zip code-level tax data. In particular, the goal of the research was to better characterize...

December 12, 2014
Benjamin H. Harris, Aurite Werman
Brief

This brief examines net capital gains realizations by utilizing zip-code level data on taxes and demographics. This data can help shed light on direct beneficiaries of preferential capital gains tax rates beyond the standard distributional tables based solely on income. In particular, this brief...

December 12, 2014
Benjamin H. Harris, Lucie Parker
Brief

The case for a carbon tax is strong. A well-designed tax could efficiently reduce the emissions that cause climate change and encourage innovation in cleaner technologies. The resulting revenue could finance tax reductions, spending priorities, or deficit reduction—policies that could offset the...

June 24, 2015
Donald Marron, Eric Toder, Lydia Austin
Brief

In this Marketplace commentary, Len Burman, director of the Urban-Brookings Tax Policy Center, says that extending temporary tax measures enables Congress to avoid serious tax reform and hide deep problems.

December 8, 2006
Leonard E. Burman
Brief

In 1997 Congress enacted a number of tax benefits directed toward helping middle- and upper-middle income groups meet rising college costs. This shift in goals and strategies raises concerns about the fairness and effectiveness of the evolving federal approach to higher education. This policy...

May 16, 2007
Elaine Maag, David Mundel, Lois Rice
Brief

In this Washington Post commentary, senior fellow Len Burman explains why the capital gains tax break does more harm than good and why Congress should close the loophole once and for all.

July 30, 2007
Leonard E. Burman
Brief

The individual income tax contains multiple provisions that favor families with children. They range from credits targeted towards low-income families to deductions that favor higher income families. Some provisions benefit a family by virtue of the family having children, others try to...

April 27, 2011
Elaine Maag, Stephanie Rennane, C. Eugene Steuerle