Tax Policy Center

Experts

Research report

This paper proposes to expand Medicare to cover comprehensive long-term care services, including home care and custodial nursing home care. These services would be financed by a surcharge on federal income taxes. Unlike the regressive payroll tax that finances Medicares hospitalization coverage...

June 22, 2007
Richard W. JohnsonLeonard E. Burman
Research report

The paper describes the basic features of the President's plan and evaluates the extent to which it would meet its stated goals of expanding health insurance coverage and restraining healthcare spending. The basic approach would improve the market for health insurance, but inadequate attention...

January 23, 2007
Leonard E. BurmanJason Furman
Brief

The individual alternative minimum tax (AMT) was originally designed to limit the amount of tax sheltering and to assure that high-income filers paid at least some tax. The current AMT, however, has strayed from those original goals and under current law the tax will affect over 23 million...

January 19, 2007
Leonard E. BurmanGreg LeisersonWilliam G. Gale
Commentary

In this commentary for public radio's Marketplace program, Len Burman, director of the Urban-Brookings Tax Policy Center, explains why automatically adjusting the minimum wage for inflation benefits more than just low-wage workers.

January 9, 2007
Leonard E. Burman
Brief

In this Marketplace commentary, Len Burman, director of the Urban-Brookings Tax Policy Center, says that extending temporary tax measures enables Congress to avoid serious tax reform and hide deep problems.

December 8, 2006
Leonard E. Burman
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. BurmanSonya 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

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