Research report

The American family is changing. Individuals marry later, divorce more frequently, or live together without being married. Nonmarital births, complex custody arrangements, and multiple generations of families living together are more common, but the tax system has not kept pace. Although tax...

March 3, 2016
Elaine Maag, H. Elizabeth Peters, Sara Edelstein
Research report

Many federal tax reform proposals would eliminate the state and local tax (SALT) deduction. Although deficit reduction often is the rationale, there are arguments for eliminating the deduction based on economic efficiency, equity, and improved federal fiscal policy. Eliminating the deduction,...

March 31, 2016
Frank Sammartino, Kim S. Rueben
Research report

Originally posted November 16, 2010. Updated on November 18, 2010, to include analyses in which only the income tax expenditures are eliminated but payroll tax expenditures remain. Updated again on November 24, 2010, to include an additional option that would retain 80 percent of the tax...

November 10, 2010
Eric Toder, Daniel Baneman
Research report

We link below to distribution tables for the tax reform proposal put forward by the Bipartisan Policy Center Debt Reduction Task Force on November 17, 2010. We provide estimates for the plan as it would look in 2022, 10 years after its proposed enactment, evaluated at 2018 income levels. We...

November 17, 2010
Eric Toder
Research report

More than 10 million Americans require long-term care supports and services. Yet the system for delivering and paying for this assistance is deeply flawed. While most of the frail elderly and those with disabilities prefer assistance at home, many must live in nursing homes to receive Medicaid...

June 15, 2009
Howard Gleckman
Research report

President Obama's 2010 Budget contains a number of tax provisions that would cut taxes for low- and middle-income households and raise taxes on wealthier taxpayers. This resource guide describes the tax proposals, offers more detailed commentary on key provisions, and links to tables showing the...

March 16, 2009
Rosanne Altshuler, Leonard E. Burman, Howard Gleckman, Dan Halperin, Roberton C. Williams
Research report

The Tax Policy Center has graded the key tax provisions of the pending House stimulus bill (the "American Recovery and Reinvestment Tax Plan of 2009"). Our grades, which rely on the bill's legislative language, focus on how well these measures would boost the economy in the short run....

January 26, 2009
Rosanne Altshuler, Leonard E. Burman, Howard Gleckman, Elaine Maag, Eric Toder, Roberton C. Williams
Research report

The Tax Policy Center has graded the key tax provisions of the pending Senate stimulus bill (the "American Recovery and Reinvestment Tax Plan of 2009"). Our grades, which rely on the bill's legislative language, focus on how well these measures would boost the economy in the short run....

January 29, 2009
Rosanne Altshuler, Leonard E. Burman, Howard Gleckman, Dan Halperin, Benjamin H. Harris, Elaine Maag, Kim S. Rueben, Eric Toder, Roberton C. Williams
Research report

This report card compares the provisions of the House and Senate tax stimulus bills (the "American Recovery and Reinvestment Tax Plan of 2009"). The combined evaluation is preliminary and does not include all of the provisions in the bill - most notably we omit provisions related to state and...

February 3, 2009
Rosanne Altshuler, Howard Gleckman, Roberton C. Williams
Research report

This report card evaluates the provisions of the Finance and Ways & Means Committees' conference tax stimulus bill (the "American Recovery and Reinvestment Tax Act of 2009"). The evaluation is preliminary and does not include all of the provisions in the bill most notably we omit provisions...

February 13, 2009
Rosanne Altshuler, Leonard E. Burman, Howard Gleckman, Dan Halperin, Benjamin H. Harris, Elaine Maag, Kim S. Rueben, Eric Toder, Roberton C. Williams