Private equity funds manage vast amounts of money: $2.5 trillion in 2010, much more than the $100 billion in 1994. They earn immense profits, largely from selling the stock of acquired and improved companies. This article focuses on the character of the funds' profits. It recommends that the IRS...

January 27, 2013
Steven M. Rosenthal

A candidate for office effectively divides the population into the "deserving," who should get more benefits or tax cuts (or at least should not pay more taxes or lose benefits), and the "undeserving," who are not carrying their own weight. But he or she doesn't want to put very many people in...

September 13, 2012
C. Eugene Steuerle

This brief attempts to access the trends in charitable giving and how the current economic turmoil has affected the nonprofit sector - the main topic of an August 2011 roundtable hosted by the Tax Policy and Charities project at the Urban Institute. Twenty-five experts on tax policy and the...

November 1, 2011
Joseph RosenbergPatrick RooneyC. Eugene SteuerleKatherine Toran

Kids' Share 2012: Report on Federal Expenditures on Children through 2011, a sixth annual report, looks comprehensively at trends in federal spending and tax expenditures on children. This appendix details our data sources, the programs we include, and the methodology used to estimate...

July 19, 2012
Katherine ToranJulia B. IsaacsHeather HahnKarina FortunyC. Eugene Steuerle

This appendix to Kids' Share 2014: Report on Federal Expenditures on Children through 2013 details the methodology used in our annual comprehensive analysis of trends in federal spending and tax expenditures on children. It describes our selection of programs to include in our analysis, our data...

September 24, 2014
Ellen SteeleJulia B. IsaacsHeather HahnSara EdelsteinC. Eugene Steuerle

This document describes the basics of Pay for Success (PFS), its advantages and disadvantages compared to traditional government financing, how a PFS-ready sector can be created, how to identify evidence-based PFS ready programs, the Five Steps to Pay for Success, and next steps in the PFS...

June 10, 2014