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

The panoply of U.S. tax and transfer programs often act in concert to penalize low-income families who increase their work effort or marry, by saddling them with high effective marginal tax rates. These effective marginal tax rates-often the product of multiple, hidden phase-outs in benefit...

October 10, 2005
Adam CarassoC. Eugene Steuerle
Research report

Over the past seventy years Congress has enacted dozens of tax and transfer programs, giving little if any attention to the marriage subsidies and penalties that they inadvertently impose. Although the programs affect both rich and poor Americans, the penalties fall most heavily on low- or...

September 13, 2005
Adam CarassoC. Eugene Steuerle
Brief

[Investor's Business Daily] In this article, Senior Fellows Rudolph Penner and Eugene Steuerle diagnose the hidden calamity confronting the federal budget and offer a mix of simple, powerful mechanisms to "make the budget ever more responsible instead of ever less." Currently, Social...

August 29, 2005
C. Eugene SteuerleRudolph G. Penner
Research report

The IRS does not administer well items for which it does not have information reporting. Extending information reporting to most charitable contributions would simplify life for most individual givers, improve compliance, and likely be better for the charitable sector as well. An improved...

August 15, 2005
C. Eugene Steuerle
Research report

Eugene Steuerle suggests one ripe area for expanded reporting involving capital gains, particularly from mutual funds and brokerage houses. The IRS could match net gains from information reports with what taxpayers report on their returns, taxpayers would not be faced with multiple choices, they...

August 8, 2005
C. Eugene Steuerle
Research report

Several pressures are combining to force lawmakers to seek a more permanent resolution to the estate tax issue. This article suggests a possible compromise that would enhance the ability of wealthy individuals to avoid paying tax to government and still pass on significant assets to their heirs-...

July 18, 2005
C. Eugene Steuerle
Testimony

Since Social Security was first enacted, vast changes have occurred in the economic and social circumstances of the nation. In testimony before the U.S. House Committee on Ways and Means, senior fellow Eugene Steuerle addresses Social Security reform and related budget pressures. He presents an...

May 12, 2005
C. Eugene Steuerle
Research report

Stories of abuses by both donors to charities and by charitable organizations have once again filled newspaper headlines recently. The types of abuse are multiple, stretching from overvalued donations of easements (restrictions on certain uses of land to protect it, say, for conservation...

April 12, 2005
C. Eugene Steuerle
Research report

Perhaps the most significant and divisive tax debate of the past three decades has been over whether taxes on income ought to be replaced with taxes on consumption. Almost all of the large-scale reform efforts proposed during that period have sought that goal, even though the methods vary widely...

April 11, 2005
C. Eugene Steuerle

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