Tax Policy Center

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Eric Toder

Institute Fellow and Codirector, Tax Policy Center

Before joining Urban, I had a long career in government, including three years as a political appointee heading the staff of tax policy economists in the Treasury Department.  I joined Urban after leaving government service because it is a place where I could continue to do high-quality research on important issues, surrounded by great colleagues.  I value the commitment to nonpartisan and independent analysis, and the encouragement Urban provides to seek better ways of communicating research findings and basic facts about the economy and policy issues to non-technical audiences.

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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 Rosenberg, Eric Toder, Chenxi Lu
Research report

This paper examines the Tax Cuts and Jobs Act (TCJA) of 2017, the largest tax overhaul since 1986. The new tax law makes substantial changes to the rates and bases of both the individual and corporate income taxes, cutting the corporate income tax rate to 21 percent, redesigning international...

June 13, 2018
William G. Gale, Hilary Gelfond, Aaron Krupkin, Mark J. Mazur, Eric Toder
Research report

The Tax Policy Center (TPC), in conjunction with the Internal Revenue Service Office of Research, Applied Analytics and Statistics (RAAS), has recently developed distributional estimates of individual compliance costs for tax filers. This paper describes the process used by TPC to incorporate...

May 9, 2018
Daniel Berger, Eric Toder, Victoria L. Bryant, John L. Guyton, Patrick Langetieg
Journal Article

The House and Senate just passed different versions of proposals to restructure the federal income tax. As of December 12, 2017, a House-Senate conference committee was reconciling the two bills.  The bills reduce the corporate tax rate to 20 percent, introduce a preference for income from pass-...

December 14, 2017
Eric Toder
Brief

Both territorial and worldwide systems for taxing income of multinational companies are difficult to implement because the concepts of income source and corporate residence on which the systems are based have become less economically meaningful. Recent legislation enacted by the House and Senate...

December 12, 2017
Eric Toder
Research report

Entrepreneurs create successful enterprises that generate substantial value through the innovations they introduce. They typically must wait many years before their firms generate net operating profits. The tax system favors entrepreneurial activity by allowing deferral of tax on the accrual of...

October 4, 2017
Eric Toder
Journal Article

Eric Toder distinguishes the difference between tax reform and tax cuts and in this article, originally published on August 22, 2017 in the Harvard Business Review online.

September 21, 2017
Eric Toder
Journal Article

A longstanding concern of state and local governments is that a federal value-added tax (VAT) could severely limit their reliance on sales taxes as a major source of revenue. This concern is too narrowly focused; a federal VAT could affect revenues from other sources and spending more than sales...

September 8, 2017
James R. Nunns, Eric Toder
Brief

This is the appendix to the paper, Effects of a Federal Value-Added Tax on State and Local Government Budgets

September 8, 2017
James R. Nunns, Eric Toder

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