Tax Policy Center

Experts

Chenxi Lu

Research Associate

Social Media

Brief

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
Brief

NOTE: This is a corrected version of the analysis originally published October 15, 2020.

This brief updates estimates of the revenue and distributional effects of former vice president Joe Biden’s 2020 campaign tax...

November 6, 2020
Gordon B. MerminJanet HoltzblattSurachai KhitatrakunChenxi LuThornton MathesonJeffrey Rohaly
Research report

This report describes the Tax Policy Center (TPC) Microsimulation Model’s revamped home mortgage interest deduction (MID) module. The TPC tax model uses the module for simulating proposals that reform the MID. The new MID module improves upon the prior one in accounting for potential changes in...

July 17, 2020
Surachai KhitatrakunEric ToderRobert McClellandChenxi Lu
Brief

Federal tax law provides several tax benefits for homeowners. This chartbook focuses on the home mortgage interest deduction. We provide updated estimates of the distributional effects of the home mortgage interest deduction, show how those estimates could change if people pay down their home...

July 1, 2020
Chenxi LuEric ToderSurachai KhitatrakunRobert McClelland
Brief

In this brief, we estimate the revenue and distributional effects of former vice president Joe Biden’s 2020 campaign tax proposals, based on information released by the Biden campaign and conversations with campaign staff. We analyze Biden’s proposals as of February 23, 2020...

March 5, 2020
Gordon B. MerminSurachai KhitatrakunChenxi LuThornton MathesonJeffrey Rohaly
Brief

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
Brief

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

The Tax Cuts and Jobs Act was passed into law on a dramatically accelerated schedule. That speed and the enormous scope of the TJCA and its individual elements suggests that alternatives may have been overlooked. The consequences of a proposed change in tax law are usually estimated with a...

March 26, 2019
Robert McClellandDaniel BergerAlyssa HarrisChenxi LuKyle Ueyama
Journal Article

In this paper, part of the Carbon Tax Research Initiative led by Columbia University’s SIPA Center on Global Energy Policy, we estimate how a carbon tax would affect the distribution of tax burdens across US taxpayers. We consider three carbon tax scenarios that would price carbon at roughly $14...

July 19, 2018
Joseph RosenbergEric ToderChenxi Lu

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