Tax Policy Center



C. Eugene Steuerle

Institute Fellow and Richard B. Fisher Chair

I love working on public finance issues and seeing their endless application to so many budget, tax, spending, and charitable issues that go well beyond what can be found in any textbook. I am drawn to Urban because in my view, it leads the nation in so many areas of research—combining its talents for evaluating a broad spectrum of public policy issues, gathering and using related data from a range of sources, and integrating research across disparate program areas; and all the while maintaining a truly nonpartisan approach to analysis, a deep culture of respect for each member of the organization, and a strong commitment to serve the public through its work.

Research report

Medicare faces serious short-term and long-term financial pressures. This report examines the revenue and distributional effects of options to increase revenues for Medicare and discusses their relative pros and cons. We use the Tax Policy Center microsimulation model to estimate the effect of...

February 1, 2023
Gordon B. MerminBowen GarrettLillian HunterC. Eugene Steuerle

Institute Fellow C. Eugene Steuerle testified before the U.S. Senate Committee on Finance on options for improving the lives of charitable beneficiaries through reform of the charitable deduction. The testimony outlines ways to create a more effective charitable incentive and makes...

March 17, 2022
C. Eugene Steuerle
Research report

This report presents updated figures in 2021 dollars for the lifetime benefits earned and the lifetime taxes paid by hypothetical workers participating in Social Security and Medicare. For a single male earning average wages every year and retiring in 2020 at age 65, lifetime Social Security and...

February 15, 2022
C. Eugene SteuerleKaren E. Smith

President Biden’s fiscal year 2022 budget proposals were big and diffuse. They, and much of what Congress has considered since then, would also often be temporary. Despite once-in-a-generation policy changes, the real growth in federal spending that either administration or congressional...

December 16, 2021
C. Eugene SteuerleAlexander Carther

Life expectancy at age 65 has grown by about six years since Social Security began paying benefits in 1940 and, despite some recent temporary declines, is expected to increase significantly further in future decades. Despite a modest increase in the age at which people can claim full Social...

October 28, 2021
C. Eugene Steuerle
Research report

This study uses the Urban Institute’s Dynamic Simulation of Income Model to project the share of Social Security beneficiaries whose retirement incomes fall below 75 percent of preretirement income, a common benchmark for a secure retirement. Absent significant Social Security reforms, we...

October 4, 2021
Karen E. SmithC. Eugene Steuerle

Because of the small share of the population currently eligible for itemized tax deductions for charitable giving, many charities have argued that a more universal charitable deduction or tax credit should exist. A more universal subsidy could (but would not necessarily) increase significantly...

March 17, 2021
C. Eugene SteuerleRobert McClellandNikhita AiriChenxi LuAravind Boddupalli

In this brief, we examine how Social Security proposals could eliminate poverty and relative poverty (defined as having low income relative to average wages in the economy) for older adults and people who receive Social Security Disability Insurance benefits. We add a basic minimum benefit to...

March 4, 2021
C. Eugene SteuerleKaren E. Smith

From TaxVox