Tax Policy Center



Frank Sammartino

Senior Fellow

Social Media


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

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
Research report

Recent large federal budget surpluses have spurred debate on how best to use the money. Some see surpluses as an opportunity to pay down the federal debt, to expand programs to meet such social needs as health care and education, or to secure the future of Social Security. Others propose...

January 1, 2001
Frank Sammartino

From TaxVox