Tax Policy Center

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Expert

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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Research report

The federal government is larger than conventional budget measures suggest. Many tax preferences are effectively spending programs. Adding these preferences to federal outlays and receipts makes the government appear about 4 percent of GDP larger. The 1986 tax reform cut these benefits, but they...

March 26, 2012
Donald MarronEric Toder
Research report

This paper analyzes three options to increase individual income tax rates to reduce the projected debt-to-GDP to 60% by 2020, 2025 or 2035. Option 1 increases all individual income tax rates, Option 2 increases only the top three rates, and Option 3 only the top two rates. Options are analyzed...

March 6, 2012
Eric ToderJames R. NunnsJoseph Rosenberg
Research report

A value added tax (VAT) with a broad base and a VAT that excludes food, housing, and medical care would both impose larger burdens as a share of income on low-income than on high-income taxpayers. A rebate aimed at low-income taxpayers would reduce their VAT burden more than exclusions of...

February 14, 2012
Eric ToderJames R. NunnsJoseph Rosenberg
Research report

Tax expenditures on average raise after-tax incomes more for upper-income than for lower-income taxpayers. As a share of income, special rates for capital gains and dividends and itemized deductions provide the largest benefits for taxpayers in the top 1 percent of the income distribution,...

February 3, 2012
Daniel BanemanEric Toder
Research report

This paper takes a broad look at tax expenditures in the context of revenue raising tax reform. It first reviews how tax expenditures have changed over the past 25 years and provides estimates of the distribution of tax savings resulting from tax expenditures today. The paper then examines three...

January 31, 2012
Daniel BanemanJoseph RosenbergEric ToderRoberton C. Williams
Research report

In "100 Million Unnecessary Returns," Columbia University law professor Michael J. Graetz proposed a sweeping reform of the federal tax system that is intended to simplify the tax system, improve economic incentives, and maintain fairness. The Graetz proposal would remove most current taxpayers...

January 27, 2012
Eric ToderJames R. NunnsJoseph Rosenberg
Research report

Political leaders and commentators frequently claim that the policies they favor will make the United States more competitive, without defining what competiveness between countries means. This paper defines competitiveness as a contest between nations for scarce and mobile resources and explores...

January 10, 2012
Eric Toder
Research report

Two ways of reducing the deficit are imposing a broad VAT with a rebate to offset the burden on low-income households and increasing marginal income tax rates. The prototype VAT would impose a larger burden on low- and middle-income households than raising income tax rates and increase...

November 22, 2011
James R. NunnsJoseph RosenbergEric Toder
Research report

The landmark Tax Reform Act of 1986 greatly changed the cost of tax expenditures. The revenue lost to tax expenditures declined sharply after enactment of the 1986 Act, falling from nearly 9 percent of total GDP in fiscal year 1985 to 6 percent in 1988. Since then, tax expenditures have...

September 16, 2011
Allison RogersEric Toder

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