Tax Policy Center

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Mohammed Adeel Saleem

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Research report
Federal Budget and Economy

The Urban-Brookings Tax Policy Center Microsimulation Model

The Urban-Brookings microsimulation tax model is a powerful tool for federal tax policy analysis. The model calculates tax liability for a representative sample of households, both under the rules that currently exist (current law) and under alternative scenarios. Based on these calculations,...

January 10, 2005
Jeffrey RohalyAdam CarassoMohammed Adeel Saleem
Research report
Individual Taxes

Taxable Social Security Benefits

Before 1984, Social Security benefits were exempt from income tax. As part of the Greenspan Commission reforms intended to bolster Social Security's finances, up to 50 percent of Social Security benefits became subject to tax in that year, with proceeds from the income tax allocated to the...

May 10, 2004
Leonard E. BurmanMohammed Adeel Saleem
Research report
Federal Budget and Economy

Hidden Taxes and Subsidies

An individual's marginal tax rate--the additional tax that would be owed on an additional dollar of income--is an important indicator of how the tax system affects incentives to work, save, and comply with the tax system. It is natural to think of marginal tax rates as identical to the statutory...

September 15, 2003
Leonard E. BurmanMohammed Adeel Saleem