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
Brief

In a contribution to the CNN.com, Bill Gale discusses the need to raise taxes on the wealthy.

August 16, 2011
William G. Gale
Brief

In a contribution to the New York Times' Room for Debate, Roberton Williams suggests Congress scale back on tax subsidies in a way that protects America's hard-hit middle class.

September 30, 2011
Roberton C. Williams
Brief

In a contribution to the CNN.com, Bill Gale discusses Obama's proposal to extend the Bush-era income tax cuts.

July 12, 2012
William G. Gale
Brief

As Mitt Romney recently noted, about 47 percent of U.S. households do not pay federal income taxes. Some see this as evidence of a welfare state run amok. Others think that gimmicks and loopholes let both rich and poor Americans duck their taxes. This commentary corrects some misconceptions...

September 24, 2012
William G. Gale, Donald Marron
Brief

In a contribution to CNN.com, Bill Gale discusses the some of the details of Romney's tax plan.

October 4, 2012
William G. Gale
Brief

In a contribution to Real Clear Markets, Bill Gale discusses the debate over Romney's tax plan.

October 7, 2012
William G. Gale
Brief

This brief examines characteristics of the mortgage interest deduction by utilizing zip-code level data on taxes and demographics. In the following sections, we focus on the relationship between the mortgage interest deduction and Adjusted Gross Income, the demographic characteristics of zip...

December 5, 2014
Benjamin H. Harris, Lucie Parker
Brief

The federal tax system provides little incentive for participation in tax-preferred saving plans to households that most need to save more for retirement and whose contributions would most likely represent an actual increase in savings. By contrast, the tax code provides its strongest incentives...

July 7, 2005
William G. Gale, J. Mark Iwry, Peter Orszag
Brief

Despite the intensity of the debate over President Bush's tax policies, all political factions seem to agree that tax and spending programs should, on average, distribute economic resources from the rich to the poor. The arguments involve the amount of redistribution; only fringe groups ask...

December 31, 2003
Rudolph G. Penner