Tax Policy Center

Experts

Testimony

The testimony discusses the usefulness of dynamic analysis and dynamic scoring for the policymaking process. Burman concludes that dynamic scoring is not feasible because of lack of knowledge about how deficits will be offset, uncertainty about key parameters in economic models, and inherent...

September 13, 2006
Leonard E. Burman
Research report

The Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA) phased out the state death tax credit from 2002 to 2004, eliminating it completely for 2005. Prior to EGTRRA, almost all states collected a "pick-up" tax that was equivalent to the federal credit. In 2000, estate and...

August 28, 2006
Leonard E. Burman, Sonya Hoo
Commentary

In this commentary, Len Burman offers a radical proposal: use the tax system to bring in tax revenues and spending programs to provide the social safety net.

June 1, 2006
Leonard E. Burman
Research report

The Tax Increase Prevention and Reconciliation Act of 2005 will extend the low tax rates on capital gains and dividends through 2010, grant temporary relief from the individual alternative minimum tax through 2006, and extend several expiring business tax breaks. To prevent Senators from raising...

May 11, 2006
Leonard E. Burman
Research report

The largest individual AMT preference items in 2002 were state and local taxes (51 percent of all AMT preference items), personal exemptions (22 percent), and miscellaneous itemized deductions, including employee expenses and legal fees (20 percent).

March 13, 2006
Troy Kravitz, Leonard E. Burman
Commentary

The White House says lowering taxes on capital gains and dividends will create jobs and opportunity. Tax analyst and commentator Len Burman thinks not.

December 20, 2005
Leonard E. Burman
Research report

This report summarizes the two options for reforming the tax system proposed by the President's Advisory Panel on Federal Tax Reform, offers a preliminary evaluation of the proposals, and discusses the overall effect on revenue, distribution, and growth.

December 5, 2005
Leonard E. Burman, William G. Gale
Research report

Claims that increasing capital gains tax rates will adversely impact stock markets and economic growth are not strongly supported by empirical data. Over the last half-century, the correlation between the maximum capital gains tax rate and the ratio of the S&P index to GDP has been about -0....

November 7, 2005
Troy Kravitz, Leonard E. Burman
Brief

For nearly a decade, federal higher education subsidies have increasingly been delivered through the tax code rather than through direct spending programs such as grants, loan subsidies, and work study. This paper reviews the results of using new modules in the TRIM and Tax Policy Center...

August 19, 2005
Leonard E. Burman, Elaine Maag, Peter Orszag, John O'Hare

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