Working paper

Although it is generally blind with respect to race, the tax code can create racial disparities when factors that affect tax liability are correlated with race. In this working paper, we provide new evidence on racial differences in marriage penalties and bonuses in the income tax, using data...

February 14, 2023
Janet HoltzblattSwati JoshiNora CahillWilliam G. Gale
Working paper

This working paper describes the method the Tax Policy Center (TPC) has used to enhance its tax microsimulation model to enable analysis of the distributional effects of tax policies by race and ethnicity. It also presents preliminary results using the enhanced model. Like microsimulation models...

February 10, 2023
Surachai KhitatrakunGordon B. MerminBenjamin R. PageJeffrey Rohaly
Working paper

The literature on data privacy often ignores the value of penalties in strengthening data protection while allowing data to safely be shared for research purposes. This note explains why significant penalties and effective enforcement for unauthorized disclosures of confidential data should be...

October 19, 2022
Leonard E. Burman
Working paper

In the years following the American Revolution, the states and Congress struggled to pay down the domestic debt, which had consolidated in the hands of wealthy speculators. With a serious money shortage in the countryside, small farmers found they could not pay their taxes – and many were angry...

July 18, 2022
Vanessa Williamson
Working paper

In response to Hamilton’s upwardly redistributive “funding system,” which directed revenue from a regressive tax on whiskey to the wealthy owners of public debt, western Pennsylvania farmers revolted, seeking a new tax system that was “equal” – that is, proportionate to wealth. To the extent...

July 18, 2022
Vanessa Williamson
Working paper

This paper provides a detailed exposition of the effects of President Biden’s 2020 campaign proposal on the U.S. economy and budget that are summarized in Page et al. (2021).  The analysis is done using...

July 20, 2021
Jason DeBackerRichard EvansBenjamin R. Page
Working paper

In this paper, we extend the analysis in DeBacker et al. (2021) and consider the sensitivity of the simulation results to the values of important, exogenous parameters. Like any model, the OG...

July 21, 2021
Richard EvansJason DeBackerBenjamin R. Page
Working paper

Administrative tax data contain a wealth of information that is potentially valuable for research and analysis. However, the legal and ethical imperative to protect taxpayer privacy has restricted access to a small number of government analysts and select researchers. We propose to develop in...

June 30, 2017
Leonard E. BurmanAlex EnglerSurachai KhitatrakunJames R. NunnsSarah Armstrong