Tax Policy Center

Experts

Expert

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

When the income tax was first introduced in 1913, it boasted a top rate of a mere 7 percent on those earning above $500,000 (close to $9 million in 2002 dollars). For the nation's wealthiest taxpayers, this was as good as it was ever going to get - this state of affairs lasted just three years....

November 25, 2002
C. Eugene Steuerle, Adam Carasso
Research report

This was the presidential address given at the National Tax Association meeting on November 14, 2002, exploring the long term developments in public finance. In particular, it focuses on four areas: First, both external events and the advancement of knowledge have brought public finance analysis...

November 14, 2002
C. Eugene Steuerle
Research report

Concepts of equity and fairness are at the heart of tax policy. Yet, for all its populist appeal, tax equity is loosely understood and inconsistently applied. This concept comprises at least three distinct dimensions: horizontal, vertical, and individual equity. The very real tension among these...

November 1, 2002
C. Eugene Steuerle
Research report

Within the Executive Branch, only the Treasury Department is equipped to deal well with the political crisis surrounding the imposition of the alternative minimum tax on tens of millions of taxpayers.

October 18, 2002
C. Eugene Steuerle
Research report

Despite a brief upturn in the early- to mid-1990s, the profits of nonfinancial corporations have dropped dramatically as a percentage of GDP in recent decades and are near an all-time low. Does this mean that owners of corporate capital are worse off? Not necessarily. The owners of corporations...

September 30, 2002
C. Eugene Steuerle
Research report

Critics of the elimination of the double taxation of corporate dividends point to budgetary and distributional concerns as reasons to oppose corporate-personal income tax integration. The criticisms do not, however, mean that integration represents bad tax policy.

September 16, 2002
C. Eugene Steuerle
Research report

Here are fourteen implications of the revenue shortfall.

August 30, 2002
C. Eugene Steuerle
Brief

Various provisions of the 2001 tax cut change the marriage penalties or subsidies lower- and middle-income households may face. We focus on the higher marriage penalties that heads of household filers marrying single filers often confront -- the loss of valuable children's tax benefits for which...

August 27, 2002
Adam Carasso, C. Eugene Steuerle
Research report

Congress must be careful in deciding whether or not to subject stock options to Social Security and unemployment tax. There is certainly a case to be made for not doing so, but Congress could find itself in the funny position of offering special employment tax treatment to employees who have...

August 5, 2002
C. Eugene Steuerle

From TaxVox

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