Tax Policy Center

Experts

Research report

This paper reviews historical trends in economic inequality and tax policys role in reducing it. It documents the various reasons why income inequality continues to rise, paying particular attention to the interplay between regressive and progressive federal and state taxes. The report also...

March 20, 2014
Leonard E. Burman
Testimony

In this testimony before the Senate Finance Committee, Len Burman outlines some of the challenges facing the middle class in 2014 and explores policy options that might help better equip them to meet those challenges, including improving access to higher education and job training and...

March 13, 2014
Leonard E. Burman
Research report

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

In 1975, the federal income tax code joined the "War on Poverty" with the enactment of the earned income tax credit (EITC). Today, tax credits form some of the largest and most effective anti-poverty programs in the US. In 2012, the Census Bureau estimated that tax credits cut poverty (under a...

January 7, 2014
Leonard E. BurmanElaine Maag
Research report

There is widespread agreement that the income tax needs reform, although little agreement about how to do it. A common thread in most reform proposals is to slash most tax expenditures. A 1973 book by Stanley Surrey made the case that cuts in tax expenditures was the "pathway to tax reform."...

July 11, 2013
Leonard E. Burman
Testimony

Leonard Burman's testimony before the U.S. House of Representative's Committee on Ways and Means and the Senate Finance Committee on tax reform and the tax treatment of capital gains.

September 19, 2012
Leonard E. Burman
Testimony

Leonard Burman's testimony before the Senate Budget Committee on tax reform to encourage economic growth, reduce the federal deficit, and to promote fairness.

March 2, 2012
Leonard E. Burman
Speech

In his 2011 NTA presidential address, Len Burman argued that tax policy in the US is stymied by lack of high quality data. He argues that the states should be encouraged to experiment and collect the data necessary to evaluate the effects of policies such as tax subsidies for saving. He also...

November 30, 2011
Leonard E. Burman
Testimony

Leonard Burman's testimony before the Senate Committee on Finance on tax reform options affecting high-income taxpayers.

September 14, 2011
Leonard E. Burman

From TaxVox

RSS