Brief

This brief examines net capital gains realizations by utilizing zip-code level data on taxes and demographics. This data can help shed light on direct beneficiaries of preferential capital gains tax rates beyond the standard distributional tables based solely on income. In particular, this brief...

December 12, 2014
Benjamin H. Harris, Lucie Parker
Brief

The case for a carbon tax is strong. A well-designed tax could efficiently reduce the emissions that cause climate change and encourage innovation in cleaner technologies. The resulting revenue could finance tax reductions, spending priorities, or deficit reduction—policies that could offset the...

June 24, 2015
Donald Marron, Eric Toder, Lydia Austin
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
Brief

In 1997 Congress enacted a number of tax benefits directed toward helping middle- and upper-middle income groups meet rising college costs. This shift in goals and strategies raises concerns about the fairness and effectiveness of the evolving federal approach to higher education. This policy...

May 16, 2007
Elaine Maag, David Mundel, Lois Rice
Brief

In this Washington Post commentary, senior fellow Len Burman explains why the capital gains tax break does more harm than good and why Congress should close the loophole once and for all.

July 30, 2007
Leonard E. Burman
Brief

The individual income tax contains multiple provisions that favor families with children. They range from credits targeted towards low-income families to deductions that favor higher income families. Some provisions benefit a family by virtue of the family having children, others try to...

April 27, 2011
Elaine Maag, Stephanie Rennane, C. Eugene Steuerle
Brief

In a contribution to the CNN.com, Bill Gale discusses the need to raise taxes on the wealthy.

August 16, 2011
William G. Gale
Brief

In a contribution to the New York Times' Room for Debate, Roberton Williams suggests Congress scale back on tax subsidies in a way that protects America's hard-hit middle class.

September 30, 2011
Roberton C. Williams
Brief

In a contribution to the CNN.com, Bill Gale discusses Obama's proposal to extend the Bush-era income tax cuts.

July 12, 2012
William G. Gale
Brief

As Mitt Romney recently noted, about 47 percent of U.S. households do not pay federal income taxes. Some see this as evidence of a welfare state run amok. Others think that gimmicks and loopholes let both rich and poor Americans duck their taxes. This commentary corrects some misconceptions...

September 24, 2012
William G. Gale, Donald Marron