Tax Policy Center

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Frank Sammartino

Senior Fellow

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Research report

The Tax Cut and Jobs Act (TCJA) will reduce individual income taxes on average for all income groups and in all states. Unlike prior Tax Policy Center reports, this analysis focuses on the distribution of the individual income tax changes, and does not include changes in the corporate income tax...

March 28, 2018
Frank SammartinoPhilip StallworthDavid Weiner
Brief

Taxes defined Congress’s agenda for much of 2017, culminating in passage of the Tax Cuts and Jobs Act (TCJA) in late December. Because of that new federal law, taxes will dominate many state legislative sessions in 2018. The TCJA changed many federal tax provisions, and how states choose to...

January 23, 2018
Richard C. AuxierFrank Sammartino
Journal Article

Current discussions about federal tax reform include a number of proposals that could impact the states. These items may broaden the tax base and increase state revenue, or put pressure on states to cut taxes and reduce revenue, or even create administrative challenges for states. In this...

October 30, 2017
Kim S. RuebenFrank SammartinoRichard C. Auxier
Research report

Distributional analyses play a prominent role in policy discussions. Both tax and transfer policy have important distributional consequences, but traditionally they have been examined separately. This report describes a new methodology for integrated distributional analysis that imports results...

September 29, 2017
Gordon B. MerminFrank SammartinoMatthew BuettgensMelissa M. FavreaultElaine Maag
Journal Article

California’s new EITC provides an opportunity to consider whether
or not the design characteristics of the federal EITC, which most
states have simply replicated, should be reconsidered—either by
states acting on their own or perhaps by the federal government itself
...

September 14, 2017
Kim S. RuebenFrank SammartinoKirk J. Stark
Brief

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief...

June 15, 2017
Frank Sammartino
Brief

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief...

June 15, 2017
Frank Sammartino
Brief

Congress is currently considering passage of the American Health Care Act (AHCA). This bill would repeal large portions of the Affordable Care Act, including most of its sources of revenue, and would introduce significant changes to the Medicaid program and the private nongroup insurance market...

March 23, 2017
Linda J. BlumbergMatthew BuettgensJohn HolahanGordon B. MerminFrank Sammartino
Brief

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief examines...

March 7, 2017
Frank Sammartino

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