Recent and proposed fiscal policies--the tax cuts, proposals to make them permanent, and the Medicare prescription drug bill--will hurt economic prospects for most of today's children and all future generations. The programs will leave economic growth largely unchanged, but will redistribute...

July 1, 2004
William G. Gale, Laurence J. Kotlikoff

[Marketplace] While everyone is focusing on those things President Bush and Senator John Kerry disagree about, perhaps they should be paying attention to those things on which they do agree. Senior fellow and Tax Policy Center co-director, Len Burman, takes a look at what he calls the "...

September 21, 2004
Leonard E. Burman

The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort, explores the shortcomings of the...

November 23, 2004
Michael Doran

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

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. Burman, Greg Leiserson, William G. Gale

In a contribution to the New York Times Freakonomics blog, Donald Marron identifies this year's biggest tax policy mistake: Washington's inability to decide what this year's tax law is. While politicians, analysts and the media endlessly debate how expiring tax cuts might affect taxpayers in...

October 18, 2010
Donald Marron

In a contribution to the Christian Science Monitor, Donald Marron discusses the six-pack of expiring temporary tax cuts which could provide the incentive to reshape the tax code and boost the budget.

March 13, 2012
Donald Marron

In a contribution to the Wall Street Journals MarketWatch Inc., Eric Toder and Alan Viard argue that recent highly publicized tax avoidance transactions by U.S. corporations reflect basic flaws in how we tax the income of multinational corporations, and that proposed reforms that maintain...

August 6, 2014
Eric Toder, Alan Viard

This brief provides a fresh look at the role of the EITC by utilizing zip-code level data on taxes and demographics. In the following sections, we focus on the relationship between EITC claiming rates (i.e., the percent of tax returns receiving the EITC) and poverty rates, the demographic...

December 2, 2014
Benjamin H. Harris, Lucie Parker

This fact sheet summarizes the key conclusions from a series of briefs aimed at contributing to the knowledge of select tax expenditures—the EITC, MID, and preferential rates on capital gains—by analyzing zip code-level tax data. In particular, the goal of the research was to better characterize...

December 12, 2014
Benjamin H. Harris, Aurite Werman