Senior Fellow Eugene Steuerle examines the possible implications of easy public access to the information returns provided by nonprofit organizations to the Internal Revenue Service.

Senior Fellow Eugene Steuerle discusses what the future might hold for nonprofit organizations as technological advances make their financial records public.

Senior Fellow Eugene Steuerle suggests what ought to be done with expected surpluses, given the unlikelihood of a tax cut during the fiscal year in which he writes.

Senior Fellow Eugene Steuerle lays out the complexity of the variety of pension plans offered by policymakers.

Senior Fellow Eugene Steuerle examines the "gray area" in tax laws--he concludes that the law requires objective standards even when it is approximating subjective goals. Sometimes there are true dilemmas, so that any choice will raise some costs that we would just as soon avoid. An honest...

The debate over Social Security reform is awash with numbers on changes in tax rates, benefit reductions, and saving patterns required to bring the system into balance for the long run. In this article, Senior Fellow Eugene Steuerle skips around the more elaborate calculations and presents the...

Senior Fellow Eugene Steuerle discusses the state of fiscal policy. He notes that the conventional wisdom is that politicians have tired of thinking about fine-tuning the economy through tax and expenditure policy, while economists often argue that the nation's macroeconomic position should be...

Previous theoretical analyses of the capital gains tax have suggested that investors have considerable opportunity to avoid the tax. Yet, past empirical work found little evidence of such activity. Though confirming past findings that avoidance of tax on realized capital gains is not prevalent,...

Senior Fellow Eugene Steuerle examines whether short-run surpluses ought to be spent before they are achieved, and whether longer-run surpluses ought to be spent if the economy continues to grow at a faster-than-expected rate - his answer to both issues is "no."

Senior Fellow Eugene Steuerle discusses the challenges and necessity of following a set of principles in developing optimal tax policy.