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
Research report

Both John McCain and Barack Obama have proposed tax plans that would substantially increase the national debt over the next ten years, according to an updated analysis by the non-partisan Tax Policy Center. Compared to current law, TPC estimates the Obama plan would cut taxes by $2.8 trillion...

July 23, 2008
Roberton C. Williams, Howard Gleckman
Research report

Both John McCain and Barack Obama have proposed tax plans that would substantially increase the national debt over the next ten years, according to a newly updated analysis by the non-partisan Tax Policy Center. Compared to current law, TPC estimates the Obama plan would cut taxes by $2.9...

September 15, 2008
Roberton C. Williams, Howard Gleckman
Research report

The United States has a worldwide system that taxes the dividends its resident multinational corporations receive from their foreign affiliates, while most other countries have territorial systems that exempt these dividends. This report examines the experience of four countries – two with long-...

January 21, 2015
Rosanne Altshuler, Stephen Shay, Eric Toder
Research report

There is widespread agreement that the college financial aid system is too complicated and acts as a barrier to higher education. This report focusses on how eight different simplification proposals for determining Pell grant eligibility and three alternatives for calculating Effective Family...

November 10, 2015
Kim S. Rueben, Sarah Gault, Sandy Baum
Research report

The Long-Term Care Financing Collaborative, an ad hoc group representing a broad ideological spectrum of independent policy experts as well as representatives of consumer groups, the insurance industry, and service providers, has proposed major changes in the way long-term supports and services...

February 22, 2016
Long-Term Care Financing Collaborative
Research report

The federal individual income tax has had many more brackets and much higher rates in the past than it does today. In 1958, for example, there were 24 brackets (versus 6 today) and the top rate was 91 percent (versus 35 percent today). The impact of more brackets and higher rates on taxpayers...

October 12, 2011
Daniel Baneman, James R. Nunns
Research report

The earned income tax credit (EITC) is the most effective antipoverty program targeted to working-age households, delivering $60 annually. Critics note a relatively high error rate – with errors often stemming from complicated rules about who counts as a “qualifying child”. We analyze data from...

September 30, 2015
Elaine Maag, Mike Pergamit, Devlin Hanson, Caroline Ratcliffe, Sara Edelstein, Sarah Minton
Research report

Over the past seventy years Congress has enacted dozens of tax and transfer programs, giving little if any attention to the marriage subsidies and penalties that they inadvertently impose. Although the programs affect both rich and poor Americans, the penalties fall most heavily on low- or...

September 13, 2005
Adam Carasso, C. Eugene Steuerle
Research report

The Urban-Brookings microsimulation tax model is a powerful tool for federal tax policy analysis. The model calculates tax liability for a representative sample of households, both under the rules that currently exist (current law) and under alternative scenarios. Based on these calculations,...

January 10, 2005
Jeffrey Rohaly, Adam Carasso, Mohammed Adeel Saleem