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Hang Nguyen

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Research report
Individual Taxes

An Option to Reform the Income Tax Treatment of Families and Work

The income tax provisions related to families and work—filing status, rate schedules, the standard deduction, personal exemptions, the child and earned income tax credits, and the taxation of dependents—are complex, too small to encourage work for many low earners, and unfair to some families....

December 5, 2016
James R. NunnsElaine MaagHang Nguyen
Research report
Individual Taxes

Toppling Off the Fiscal Cliff: Whose Taxes Rise and How Much?

The looming fiscal cliff threatens to boost taxes by more than $500 billion in 2013 when many temporary tax provisions are scheduled to expire. Nearly 90 percent of Americans would pay more tax, primarily because the temporary cut in Social Security taxes and many of the 2001/2003 tax cuts would...

September 30, 2012
Roberton C. WilliamsEric ToderDonald MarronHang Nguyen
Research report
Individual Taxes

How Hard Is It to Cut Tax Preferences to Pay for Lower Tax Rates?

Some political leaders have proposed to lower individual income tax rates and make up the lost revenue by eliminating tax preferences. To help inform the discussion of such proposals, we examine illustrative revenue-neutral combinations of lower rates and cuts in tax preferences and their...

July 10, 2012
Hang NguyenJames R. NunnsEric ToderRoberton C. Williams
Research report
Individual Taxes

Options to Reform the Deduction for Home Mortgage Interest

Currently, taxpayers can deduct interest on up to $1 million in acquisition debt used to buy, build, or improve their primary residence or a second designated residence. In addition, taxpayers can deduct interest on up to $100,000 in home equity loans or other loans secured by their properties...

August 16, 2011
Daniel BanemanHang NguyenJeffrey RohalyEric Toder