Tax Policy Center

Experts

Expert

Frank Sammartino

Senior Fellow

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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...

January 30, 2017
Frank Sammartino
Research report

This report finds that both federal and state income taxes are generally progressive but (1) state systems are much less progressive than the federal system and (2) the degree of progressivity varies widely among the states. Federal income taxes became more progressive following 2012 legislation...

June 29, 2016
Frank SammartinoNorton Francis
Research report

Presidential candidate Bernie Sanders proposes significant tax increases that would raise $15.3 trillion over the next decade. All income groups would pay more tax, but most would come from high-income households, particularly those with very high incomes. Sanders would also implement new...

May 9, 2016
Gordon B. MerminLeonard E. BurmanFrank Sammartino
Research report

Many federal tax reform proposals would eliminate the state and local tax (SALT) deduction. Although deficit reduction often is the rationale, there are arguments for eliminating the deduction based on economic efficiency, equity, and improved federal fiscal policy. Eliminating the deduction,...

March 31, 2016
Frank SammartinoKim S. Rueben
Research report

Presidential candidate Bernie Sanders proposes significant increases in federal income, payroll, business, and estate taxes, and new excise taxes on financial transactions and carbon. New revenues would pay for universal health care, education, family leave, rebuilding the nation’s...

March 4, 2016
Frank SammartinoJames R. NunnsLeonard E. BurmanJeffrey RohalyJoseph Rosenberg
Research report

Changing demographics, technology, and inflation are creating an increasingly difficult environment for state budgets. An aging population puts more pressure on spending programs while reducing tax revenues from some sources. State sales tax revenue systems have not kept up as technology has...

September 11, 2015
Norton FrancisFrank Sammartino
Brief

The federal income tax system has been used in a number of ways to promote favored forms of consumption and investment and to help selected groups of taxpayers. Since the mid-1980s, Congress has increasingly used the federal tax code to support social programs. This trend is likely to continue....

July 16, 2002
Frank SammartinoEric ToderElaine Maag
Research report

To sort out the pros and cons of using the tax system to enact social policy goals, in particular to help low-income families, the Urban Institute convened a tax policy forum in Washington, D.C., on June 21, 2001. The discussion revealed that using the tax system as a social policy tool is a...

January 1, 2002
Frank SammartinoEric Toder
Brief

With support from the Bush administration, the Federal Reserve Board Chairman, and Congress, a major cut in the federal income tax is almost certain. The question now is what type of cut it should be. Proponents often speak as though all tax cuts would benefit all groups. Not all income tax cuts...

July 1, 2001
Frank Sammartino

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