Research report

The federal income tax is replete with tax expenditures, provisions that grant special benefits to selected taxpayers or for selected activities. Exclusions and deductions reduce taxable income, preferential rates cut the tax on specific types of income, and tax credits are subtracted directly...

May 4, 2011
Roberton C. Williams
Research report

Tax policy has been a major issue in the Presidential election campaign, with both candidates proposing extensive changes. The candidates take very different approaches to tax policy. The main differences are two: first, McCain's plans would reduce revenues by significantly more than Obama's;...

November 3, 2008
William G. Gale, Benjamin H. Harris
Research report

Report on Federal Expenditures on Children through 2010, a fifth annual report, looks comprehensively at trends in federal spending and tax expenditures on children. This appendix details our data sources, the programs we include, and the methodology used to estimate the percentage of...

August 1, 2011
Stephanie Rennane, Julia B. Isaacs, Heather Hahn, Tracy Vericker, C. Eugene Steuerle
Research report

Kids' Share 2012: Report on Federal Expenditures on Children through 2011, a sixth annual report, looks comprehensively at trends over the past 50 years in federal spending and tax expenditures on children. Key findings suggest that the size and composition of expenditures on children...

July 19, 2012
Julia B. Isaacs, Katherine Toran, Heather Hahn, Karina Fortuny, C. Eugene Steuerle
Research report

Opposition to the ACA’s “Cadillac” tax is growing. This excise tax applies to employer health benefits exceeding a threshold. There has been broader support over time for a cap on the tax exclusion of employer contributions to health insurance, including from many who now want to repeal the...

October 21, 2015
Linda J. Blumberg, John Holahan, Gordon B. Mermin
Research report

States and non-profit organizations have used three approaches to successfully integrate enrollment and retention of health and human services programs:

1. Streamlining one program's eligibility determination based on data from other programs. This approach has helped uninsured...

September 14, 2014
Sarah Minton, ,