Tax Policy Center

Experts

Research report

Despite its relatively small role in the federal taxation system—accounting for less than 1 percent of revenues—the estate and gift tax is controversial. This paper surveys evidence on the effect of estate and inheritance taxes on entrepreneurship and presents some new evidence. We use the...

March 5, 2018
Leonard E. Burman, Robert McClelland, Chenxi Lu
Brief

Despite its relatively small role in the federal taxation system—accounting for less than 1 percent of revenues—the estate and gift tax is controversial. This brief surveys research on the effect of estate and inheritance taxes on entrepreneurship and presents new evidence. We find that...

March 5, 2018
Leonard E. Burman, Robert McClelland, Chenxi Lu
Journal Article

Using data from several sources, we show that the vast majority of corporate income is not double-taxed in the United States. We estimate that the taxable share of U.S. corporate equity has declined dramatically in recent years, from over 80 percent in 1965 to about 30 percent at present. We...

September 8, 2017
Leonard E. Burman, Kimberly A. Clausing, Lydia Austin
Working paper

Administrative tax data contain a wealth of information that is potentially valuable for research and analysis. However, the legal and ethical imperative to protect taxpayer privacy has restricted access to a small number of government analysts and select researchers. We propose to develop in...

June 30, 2017
Leonard E. Burman, Alex Engler, Surachai Khitatrakun, James R. Nunns, Sarah Armstrong
Research report

This research report was originally published by the Columbia Journal of Tax Law. The publication is updated version of, "An Analysis of the...

April 5, 2017
Leonard E. Burman, James R. Nunns, Benjamin R. Page, Jeffrey Rohaly, Joseph Rosenberg
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 focuses...

March 23, 2017
Leonard E. Burman, Joseph Rosenberg
Research report

This paper analyzes presidential candidate Donald Trump’s revised tax proposal, which would significantly reduce marginal tax rates, increase standard deduction amounts, repeal personal exemptions, cap itemized deductions, and allow businesses to elect to expense new investment and not deduct...

October 18, 2016
James R. Nunns, Leonard E. Burman, Jeffrey Rohaly, Joseph Rosenberg
Research report

This paper updates an analysis of Hillary Clinton’s tax proposals, which would raise taxes on high-income taxpayers, increase the child tax credit, modify taxation of multinational corporations, reform capital gains taxes, and increase estate and gift taxes. Her proposals would increase revenue...

October 18, 2016
Richard C. Auxier, Leonard E. Burman, James R. Nunns, Jeffrey Rohaly
Research report

This paper analyzes the House GOP tax reform blueprint, which would significantly reduce marginal tax rates, increase standard deduction amounts, repeal personal exemptions and most itemized deductions, allow businesses to expense new investment, and not allow businesses to deduct net interest...

September 16, 2016
James R. Nunns, Leonard E. Burman, Jeffrey Rohaly, Joseph Rosenberg, Benjamin R. Page

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