In this essay Senior Fellow Eugene Steuerle offers reasons to support a more unified structure for administering the EITC, child credit, and dependent exemption.
Senior Fellow Eugene Steuerle examines the implications of a Clinton Administration proposal to pay tax filers to file electronically, demonstrating how the proposal could save money and improve efficiency.
The elderly receive substantial income tax benefits in the form of an extra standard deduction and lenient taxation of Social Security benefits for recipients with modest incomes. States also provide significant tax benefits. Often all Social Security and pension income is tax free and many...
Senior Fellow Eugene Steuerle examines the implications of a Clinton Administration proposal to add a charitable tax deduction for non-itemizers, revealing how the proposal adds an unnecessary complications to the tax code.
In this column Senior Fellow Eugene Steuerle examines in more detail the Clinton Administration's proposal to set a separate floor for the nonitemizer deduction, and tries to explain why certain choices were made either for political or technical reasons.
Senior Fellow Eugene Steuerle discuss how the extension of a charitable deduction to nonitemizers, if designed carefully, can increase giving moderately, while avoiding losses in revenues, increases in administrative burdens for taxpayers, and compliance problems for the IRS.
Senior Fellow Eugene Steuerle explains his biggest concern with federal budgets of late -- their ugliness: they contain policy suggestions that, from the starting gate, almost everyone agrees could be better designed, won't work, or should be avoided in favor of higher priorities. Steuerle...
Senior Fellow Eugene Steuerle assesses President Clinton's 2001 budget proposal, and concludes that it primarily supports a sound short- and intermediate-run fiscal or macro policy, continues currently and into the future the abandonment of most functions for nonelderly, and remains on an...
Combining Child Credits, the EITC, and the Dependent Exemption (Part 2 of 2)
In this essay Senior Fellow Eugene Steuerle offers reasons to support a more unified structure for administering the EITC, child credit, and dependent exemption.
Combining Child Credits, the EITC, and the Dependent Exemption (Part 1 of 2)
In this essay Senior Fellow Eugene Steuerle describes various proposals to reform the EITC and other tax programs for low-income people.
Telephone Excise Tax: Why Keep a Bad Tax?, The
Senior Fellow Eugene Steuerle examines Congressional proposals to repeal the telephone excise tax according to the proposals of public finance.
Paying Taxpayers to File Electronically
Senior Fellow Eugene Steuerle examines the implications of a Clinton Administration proposal to pay tax filers to file electronically, demonstrating how the proposal could save money and improve efficiency.
Tax Benefits for the Elderly
The elderly receive substantial income tax benefits in the form of an extra standard deduction and lenient taxation of Social Security benefits for recipients with modest incomes. States also provide significant tax benefits. Often all Social Security and pension income is tax free and many...
Charity Deduction for Nonitemizers: Where Do You Draw the Line?
Senior Fellow Eugene Steuerle examines the implications of a Clinton Administration proposal to add a charitable tax deduction for non-itemizers, revealing how the proposal adds an unnecessary complications to the tax code.
Nonitemizers Charitable Deduction: The Administration's Floor Plan
In this column Senior Fellow Eugene Steuerle examines in more detail the Clinton Administration's proposal to set a separate floor for the nonitemizer deduction, and tries to explain why certain choices were made either for political or technical reasons.
Right Way to Extend Charitable Deductions to Nonitemizers, The
Senior Fellow Eugene Steuerle discuss how the extension of a charitable deduction to nonitemizers, if designed carefully, can increase giving moderately, while avoiding losses in revenues, increases in administrative burdens for taxpayers, and compliance problems for the IRS.
Budget: the Good, the Bad, and the Ugly, The
Senior Fellow Eugene Steuerle explains his biggest concern with federal budgets of late -- their ugliness: they contain policy suggestions that, from the starting gate, almost everyone agrees could be better designed, won't work, or should be avoided in favor of higher priorities. Steuerle...
A Budget for Baby Boomers
Senior Fellow Eugene Steuerle assesses President Clinton's 2001 budget proposal, and concludes that it primarily supports a sound short- and intermediate-run fiscal or macro policy, continues currently and into the future the abandonment of most functions for nonelderly, and remains on an...