Brief

On July 11, 2017, we released our analysis of the distributional effects of the tax and health care benefit changes that would occur under the proposed Better Care Reconciliation Act (BCRA). On July 13, the Senate leadership introduced a modified version of the bill. Here, we update our previous...

July 15, 2017
Linda J. Blumberg, Matthew Buettgens, John Holahan, Gordon B. Mermin
Brief

The proposed Better Care Reconciliation Act (BCRA) would repeal large portions of the Affordable Care Act (ACA), including most of its sources of revenue, and it would significantly change the Medicaid program and the private nongroup insurance market. We use the Urban-Brookings Tax Policy...

July 12, 2017
Linda J. Blumberg, Matthew Buettgens, John Holahan, Gordon B. Mermin, Philip Stallworth
Brief

The relationship between tax cuts and economic growth has been the subject of much discussion and debate at the state and federal level. A number of states have reduced taxes to spur economic growth. In this article the Brookings Institution’s William G. Gale and Aaron Krupkin, and the Urban...

July 12, 2017
William G. Gale, Aaron Krupkin, Kim S. Rueben
Brief

This brief explores what makes people perceive their taxes as “fair.” We worked with the news website Vox to produce a short quiz about tax knowledge, which we used to test whether drawing readers’ attention to certain aspects of the tax code changed their opinions about the fairness of their...

March 27, 2017
Vanessa Williamson
Brief

This brief discusses the abuse of tax deductions intended to encourage conservation of environmentally friendly land and historic buildings. This abuse is on the rise and a key policy question is whether this tax expenditure represents a good return on the scarce dollars the federal government...

June 1, 2017
Adam Looney
Brief

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief...

June 15, 2017
Frank Sammartino
Brief

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief...

June 15, 2017
Frank Sammartino
Brief

This is the appendix to the paper, Effects of a Federal Value-Added Tax on State and Local Government Budgets

September 8, 2017
James R. Nunns, Eric Toder
Brief

On April 26, 2017, the White House released a brief outline of its proposed “2017 Tax Reform for Economic Growth and American Jobs.” This short paper lays out what we know about the Administration’s tax plan as well as preliminary suppositions about unspecified components. This work will form...

June 1, 2017
TPC Staff
Brief

To help understand the policy considerations surrounding the taxation of pass-through businesses and the implications of potential reforms, here are nine facts about pass-throughs and the current U.S. approach to taxing business.

May 15, 2017
Adam Looney, Aaron Krupkin