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.


Congress and the president have put the federal budget on track for unsustainable and rising deficits without end. Mandatory spending programs—those that continue automatically without new appropriations—are expanding at a faster rate than discretionary spending programs, while total spending...

January 27, 2020
Erald KolasiC. Eugene Steuerle

Until now TPC’s basic distributional analysis did not separately examine charitable contributions. As part of this research project, we have created a new module that extends the capacity of our microsimulation model to simulate the effect of proposed policy changes on charitable contributions....

December 23, 2019
Robert McClellandC. Eugene SteuerleChenxi Lu

This chartbook explores the implications of current-law income tax incentives for charitable donations along with several alternatives for tax deductions that are more universally available.

November 12, 2019
Robert McClellandC. Eugene SteuerleChenxi LuAravind Boddupalli
Research report

This report was updated on August 29, 2019, to correct a citation in box 7. Proposition 111, approved in California in 1990, was incorrectly cited as Proposition 11 with a year of 1991.

Governors, lawmakers, and journalists often decry constitutional and statutory formulas,...

July 30, 2019
Tracy GordonMegan RandallC. Eugene SteuerleAravind Boddupalli

Effective marginal tax rates measure how a household’s material resources change as its earned income rises. For example, when a household’s earnings from work rise by $100, its net resources may rise by less than $100 as those earnings may be subject to payroll and federal, state, and local...

March 27, 2019
Linda GiannarelliKye LippoldElaine MaagC. Eugene SteuerleNina ChienSuzanne Macartney
Journal Article

Federal tax and spending policies are worsening the problem of economic inequality. But the tax breaks that overwhelmingly benefit the wealthy are only part of the challenge. The increasing diversion of government spending toward income supports and away from opportunity-building programs also...

February 19, 2019
C. Eugene Steuerle

The federal tax treatment of charitable giving and the nonprofit sector is at an inflection point. Following enactment of the Tax Cuts and Jobs Act in 2017, the number of taxpayers who will claim a charitable deduction will decline substantially. What does that mean for charitable giving and the...

November 15, 2018
Joseph RosenbergC. Eugene Steuerle

Adjusting Social Security retirement ages as people live longer would significantly improve trust fund balances over the long run, though it would have only modest effects in the short term. By the 75th year, Social Security actuaries project that raising the retirement age by indexing it to...

August 20, 2018
C. Eugene Steuerle

As people live longer, they spend more time in retirement, straining Social Security’s finances. This brief outlines the implications of three approaches to adjusting Social Security for longer lives: making no adjustment, which has applied over most of Social Security’s history; keeping...

August 20, 2018
C. Eugene Steuerle

From TaxVox