Tax Policy Center

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Surachai Khitatrakun

Senior Research Associate
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Research report
Campaigns, Proposals, and Reforms

Winners and Losers After Paying for the Tax Cuts and Jobs Act

Tax cuts often look like “free lunches” for taxpayers, but they eventually have to be paid for with other tax increases or spending cuts. We examine the distributional effects – with and without financing – of both the House and Senate versions of the Tax Cuts and Jobs Act. When ignoring...

December 8, 2017
William G. GaleSurachai KhitatrakunAaron Krupkin
Research report
Federal Budget and Economy

Estimates of a Proposal to Establish Guaranteed Retirement Accounts, Financed by Reduced Limits on Current Law Contributions to Defined Contribution Retirement Saving Plans

The Tax Policy Center (TPC) prepared revenue and distributional estimates of a proposal to replace the current tax benefits for defined contribution (DC) qualified retirement plans with a new Guaranteed Retirement Account (GRA). TPC estimates that the proposal would reduce federal income and...

August 23, 2017
Eric ToderSurachai Khitatrakun
Research report
Campaigns, Proposals, and Reforms

Cutting Taxes and Making Future Americans Pay for It: How Trump’s Tax Cuts Could Hurt Many Households

Tax cuts often look like “free lunches” for taxpayers, but they eventually have to be paid for with other tax increases or spending cuts.  We examine the distributional effects – with and without financing – of a tax plan consistent with the outline the Trump Administration produced in April. ...

August 15, 2017
William G. GaleSurachai KhitatrakunAaron Krupkin
Working paper
Individual Taxes

A Synthetic Income Tax Return Data File: Tentative Work Plan and Discussion Draft

Administrative tax data contain a wealth of information that is potentially valuable for research and analysis. However, the legal and ethical imperative to protect taxpayer privacy has restricted access to a small number of government analysts and select researchers. We propose to develop in...

June 30, 2017
Leonard E. BurmanAlex EnglerSurachai KhitatrakunJames R. NunnsSarah Armstrong
Working paper
Federal Budget and Economy

Incorporating State Analysis into the Tax Policy Center's Microsimulation Model: Documentation and Methodology

The Urban-Brookings Tax Policy Center’s (TPC) microsimulation model produces revenue and distributional estimates of the US federal tax system. This paper describes a reweighting procedure that allows the model to be used for analyzing taxes at the state level. We construct state weights such...

March 30, 2016
Surachai KhitatrakunGordon B. MerminNorton Francis
Working paper
Federal Budget and Economy

Incorporating State Analysis into the Tax Policy Center's Microsimulation Model: Documentation and Methodology

The Urban-Brookings Tax Policy Center’s (TPC) microsimulation model produces revenue and distributional estimates of the US federal tax system. This paper describes a reweighting procedure that allows the model to be used for analyzing taxes at the state level. We construct state weights such...

March 30, 2016
Surachai KhitatrakunGordon B. MerminNorton Francis
Brief
Federal Budget and Economy

Tax subsidies for private health insurance: Who benefits and at what cost?

Policymakers are considering modifications to the tax treatment of employer-sponsored insurance (ESI) as a way to raise revenue to help pay for health reform and provide incentives to reduce health care costs. Understanding how current subsidies work is important to assessing health reform...

August 18, 2009
Leonard E. BurmanSarah GoodellSurachai Khitatrakun
Research report
Federal Budget and Economy

An Updated Analysis of the 2008 Presidential Candidates' Tax Plans: Updated September 12, 2008

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. WilliamsLeonard E. BurmanSurachai KhitatrakunJeffrey RohalyEric Toder
Research report
Federal Budget and Economy

An Updated Analysis of the 2008 Presidential Candidates' Tax Plans

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. BurmanSurachai KhitatrakunGreg LeisersonJeffrey RohalyEric ToderRoberton C. Williams

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