Tax Policy Center

Experts

Brief

Analysts often add up tax expenditures to estimate an aggregate cost, but those tallies are inaccurate because they ignore interactions among provisions. We estimate that interactions raise the cost of nonbusiness tax expenditures by 5 to 8 percent, depending on whether an AMT patch is in effect...

December 4, 2008
Eric Toder, Leonard E. Burman, Christopher Geissler
Research report

In this paper we review the current wealth transfer tax rules and the changes introduced in 2001. We offer an overview of the methodology underlying the TPC's estate tax model and then use the model to estimate the number of estate tax filers, taxable returns, and the distribution of burden...

October 20, 2008
Leonard E. Burman, Katherine Lim, Jeffrey Rohaly
Research report

Tax and fiscal policy will loom large in the next president's domestic policy agenda. Nearly all of the tax cuts enacted since 2001 expire at the end of 2010 and the individual alternative minimum tax (AMT) threatens to ensnare tens of millions of Americans. While a permanent fix palatable to...

September 12, 2008
Roberton C. Williams, Leonard E. Burman, Surachai Khitatrakun, Jeffrey Rohaly, Eric Toder
Research report

Tax and fiscal policy will loom large in the next president's domestic policy agenda. Nearly all of the tax cuts enacted since 2001 expire at the end of 2010 and the individual alternative minimum tax (AMT) threatens to ensnare tens of millions of Americans. While a permanent fix palatable to...

July 23, 2008
Leonard E. Burman, Surachai Khitatrakun, Greg Leiserson, Jeffrey Rohaly, Eric Toder, Roberton C. Williams
Testimony

In this testimony Burman outlines a plan for tax reform that would maintain progressivity, raise enough revenues to finance the government, and dovetail with plans to provide universal access to health insurance. It would combine a value-added tax (VAT) dedicated to pay for a new universal...

May 13, 2008
Leonard E. Burman
Brief

Presumptive Republican presidential nominee Sen. John McCain wants to suspend the federal gas tax for the summer travel season. Truckers say they like the idea. In this Marketplace commentary, Len Burman, Director of the Tax Policy Center explains why Senator McCains proposal wont get us where...

April 18, 2008
Leonard E. Burman
Brief

New York Times, January 23, 2008 - Since 2001, official Washington's answer to every policy question has been the same. What should we do with a big surplus? Tax cuts. How do we beat back global terrorism? Tax cuts. Increase energy independence? Rebuild New Orleans? Expand health insurance...

January 23, 2008
Leonard E. Burman
Brief

In principle, a well-timed and carefully designed economic stimulus package can help avert or minimize a recession. In practice, timing a fiscal stimulus is nearly impossible since forecasters usually "predict" economic turning points only long after they have occurred. Len Burman and Jeff...

January 16, 2008
Leonard E. Burman, Jeffrey Rohaly
Brief

In this "Marketplace" commentary, Len Burman, director of the Tax Policy Center, explains why presidential candidate Mike Huckabee's FairTax proposal is misnamed.

January 8, 2008
Leonard E. Burman

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