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.

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...

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

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.

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

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...

In a contribution to CNN.com, Bill Gale discusses the some of the details of Romney's tax plan.

In a contribution to Real Clear Markets, Bill Gale discusses the debate over Romney's tax plan.

This brief examines characteristics of the mortgage interest deduction by utilizing zip-code level data on taxes and demographics. In the following sections, we focus on the relationship between the mortgage interest deduction and Adjusted Gross Income, the demographic characteristics of zip...

The federal tax system provides little incentive for participation in tax-preferred saving plans to households that most need to save more for retirement and whose contributions would most likely represent an actual increase in savings. By contrast, the tax code provides its strongest incentives...