Tax Policy Center

Experts

Research report

A carbon tax is a promising tool for discouraging the greenhouse gas emissions that cause climate change. In principle, a well-designed tax could reduce the risk of climate change, minimize the cost of emissions reductions, encourage innovation in low-carbon technologies, and raise new public...

May 27, 2014
Donald MarronEric Toder
Research report

Tax expenditures will cost more than $1.4 trillion in fiscal year 2014. Those that support health and housing policies account for more than 40 percent of this number, or about $640 billion. These figures and their accompanying table are calculations derived from the tax expenditure estimates in...

May 1, 2014
Georgia IvsinDonald Marron
Testimony

In testimony before the House Small Business Committee, Donald Marron examines how tax policy affects small business. Complying with the tax code places a disproportionate burden on small businesses. On the other hand, small businesses are more likely to underpay their taxes, sometimes...

April 8, 2014
Donald Marron
Testimony

In this testimony before the Joint Economic Committee, Donald Marron offers Congress four pieces of advice as it faces the looming debt limit. First, Congress must increase the debt limit; failing to do so will result in severe economic harm. Second, Congress should not wait until the last...

September 18, 2013
Donald Marron
Research report

Measuring the size of government is not simple. Standard measures omit important aspects of government action such as the many deductions, credits, and other tax preferences used to influence resource allocation. We argue that many tax preferences are effectively spending. Traditional measures...

June 24, 2013
Donald MarronEric Toder
Research report

Leaders in both parties appear to favor revenue-neutral corporate tax reform that would lower today's 35 percent tax rate while slashing corporate tax breaks. Individual tax reform appears much more contentious, so some observers wonder whether Congress might pursue corporate tax reform by...

May 5, 2013
Donald Marron
Research report

The revenues from a carbon tax could help finance lower corporate tax rates, extending business tax preferences, or other corporate tax reforms. Such a tax swap would reduce the environmental risks of carbon emissions and improve the efficiency of Americas corporate tax system. But it would also...

February 10, 2013
Donald MarronEric Toder
Brief

In a contribution to CNNMoney, Donald Marron argues that minting a $1 trillion platinum coin if Congress refuses to raise the debt ceiling sounds crazy. But it might actually work if done in smaller denominations.

January 8, 2013
Donald Marron
Research report

The looming fiscal cliff threatens to boost taxes by more than $500 billion in 2013 when many temporary tax provisions are scheduled to expire. Nearly 90 percent of Americans would pay more tax, primarily because the temporary cut in Social Security taxes and many of the 2001/2003 tax cuts would...

September 30, 2012
Roberton C. WilliamsEric ToderDonald MarronHang Nguyen

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