Tax Policy Center

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Benjamin H. Harris

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Research report

The United States faces a large medium-term federal budget deficit and an unsustainable long-term fiscal gap. Left unattended, these shortfalls will hobble and eventually cripple the economy. The only plausible way to close the gap is through a combination of spending cuts and tax increases....

March 4, 2011
William G. Gale, Benjamin H. Harris
Research report

Many taxpayers can lower their taxable income by itemizing deductions, which in turn lowers tax liability. Itemized deductions reduce tax burdens for taxpayers with decreased ability to pay taxes, such as those experiencing a catastrophic loss, or for taxpayers who spent funds on activities the...

January 20, 2011
Daniel Baneman, Benjamin H. Harris
Research report

This paper reviews the recent evolution of thinking and evidence regarding the effectiveness of activist fiscal policy. Although fiscal interventions aimed at stimulating and stabilizing the economy have returned to common use, their efficacy remains controversial. This paper reviews the debate...

January 11, 2011
Alan J. Auerbach, William G. Gale, Benjamin H. Harris
Brief

This article examines the economic benefits of alternative minimum tax reform relative to the current policy baseline. The authors find that AMT reform can lead to improved progressivity, greater efficiency, and a lessened compliance burden while raising an equal amount of revenue.

December 1, 2010
Benjamin H. Harris, Daniel Baneman
Research report

The U.S. faces a large medium-term federal budget deficit and an unsustainable long-term fiscal gap. Left unattended, these shortfalls will hobble and eventually cripple the economy. The only plausible way to close the gap is through a combination of spending cuts and/or tax increases. This...

July 22, 2010
William G. Gale, Benjamin H. Harris
Research report

Corporate level income taxes encourage the outflow of capital and the shifting of reported profits to other jurisdictions. The outflow of capital shifts some of the burden of the tax from owners of capital to workers. In contrast, individual level taxes on corporate income lower the after-tax...

May 19, 2010
Rosanne Altshuler, Benjamin H. Harris, Eric Toder
Research report

Capital income is subject to a wide variation in treatment under the tax code. Certain financial income, such as long-term capital gains and qualified dividends, is taxed at preferential rates.

May 6, 2010
Benjamin H. Harris
Research report

This study simulates - for 23 metropolitan areas - the change in equilibrium housing prices due to the Obama Administration's recently-proposed tax reforms. While none of the President's proposed tax reforms are directed at changing the value of housing, it is clear that under certain...

April 13, 2010
Benjamin H. Harris
Research report

The Tax Policy Center has examined the key tax proposals in President Obama's 2011 budget. Separate discussions below describe each of the proposals including current law, proposed changes, and, when appropriate, the distributional effects. The budget as presented by the president lacks complete...

February 19, 2010
Rosanne Altshuler, Dan Halperin, Benjamin H. Harris, Joseph Rosenberg, Eric Toder, Roberton C. Williams

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