Tax Policy Center

Experts

Georgia Ivsin

Contact

Social Media

RSS
Individual Taxes

New Resources for Microdata-Based Tax Analysis

The Statistics of Income (SOI) Division of IRS prepares a publicly available file, the Public Use File, from its annual sample of income tax returns. The PUF is a critical data source for tax policy analysis. To insure taxpayer confidentiality, SOI applies disclosure avoidance procedures to the...

November 15, 2014
Victoria L. BryantJohn L. CzajkaJames R. NunnsGeorgia Ivsin
Research report
Federal Budget and Economy

Tax Subsidies for Health and Housing Top $600 Billion

Tax expenditures will cost more than $1.4 trillion in fiscal year 2014. Those that support health and housing policies account for more than 40 percent of this number, or about $640 billion. These figures and their accompanying table are calculations derived from the tax expenditure estimates in...

May 1, 2014
Georgia IvsinDonald Marron
Research report
Individual Taxes

Preliminary Analysis of The Family Fairness and Opportunity Tax Reform Act

Senator Mike Lee's Family Fairness and Opportunity Tax Reform Act (S.1616) would significantly expand tax benefits for children, repeal the alternative minimum tax, and repeal the Affordable Care Act surtaxes on earnings and net investment income. To partially offset the cost of these provisions...

March 4, 2014
Leonard E. BurmanElaine MaagGeorgia IvsinJeffrey Rohaly
Research report
Individual Taxes

Options to Reform the Deduction for Home Mortgage Interest

Taxpayers can currently deduct interest on up to $1 million in acquisition debt used to buy, build, or improve their personal residences and interest on up to another $100,000 of home equity loans. This brief estimates the effects on revenue and the distribution of the tax burden of proposals...

March 17, 2013
Amanda EngHarvey GalperGeorgia IvsinEric Toder