Senior Fellow Eugene Steuerle attempt to make sense of the tax cut debate, offering guidance in answering the question, "when is a tax cut warranted?"

It used to be that the budget planning sequence went from proposal to estimate to soundbite. Today, however, we have a new game in town. Now we get estimates of the cost of a proposal before the proposal itself has even been designed. And the estimates themselves are made primarily to fit into a...

Senior Fellow Eugene Steuerle describes the many related issues that Congress will have to address if it decides to develop legislation to try to encourage the expansion of private pension assets along the lines of a government match.

Senior Fellow Eugene Steuerle examines the 1999 Clinton Administration proposal to create "USA" savings accounts. He concludes that the proposal for a match is one way to try to encourage greater saving, especially among the middle class, but that to be effective, a much more delicate crafting...

Senior Fellow Eugene Steuerle notes that tax simplification is not currently on the budget agenda for the expected surplus, and explains why it should be.

Senior Fellow Eugene Steuerle describes the keys to the success of West Virginia's tax reform effort--a process that offers lessons federal efforts.

Senior Fellow Eugene Steuerle examines possible performance measures and other criteria that could be used to assess the effectiveness of the IRS.

Senior Fellow Eugene Steuerle examines what he finds may be the most remarkable changes in government fiscal policy in this century: the growth in relative power and revenues of state governments.

Senior Fellow Eugene Steuerle examines the merits of a tax bill. He finds that if the procedure followed in drafting this bill would set a standard for the future tax legislation, there is some hope that we will soon see the end to the legislative tendency to add ever increasing levels of...

Senior Fellow Eugene Steuerle offers some suggestions for reinforcing government institutions in a time of current scandal and half-truths.