Journal Article

Harry Grubert made important contributions to our thinking about international tax policies. He identified the numerous margins on which corporate tax systems could distort behavior in a global economy and estimated the relative costs of these distortions. His views evolved over time from...

July 20, 2021
Eric Toder
Journal Article

This paper estimates the effective tax rate on entrepreneurial income, defined as the return to an individual who starts a successful new business and then sells their interest once it becomes an established enterprise. The rate depends on both the tax imposed on the appreciation of the firm’s...

July 20, 2021
Eric Toder
Journal Article

This article reviews the 18-year tenure of the just-retired National Taxpayer Advocate, Nina Olson, and her successes and challenges in building the post into a key role in tax administration through casework, systemic advocacy, and detailed reports to Congress.

The critical appreciation...

September 19, 2019
Robert A. Weinberger
Journal Article

In December 2017, President Donald Trump signed into law PL 115-97, commonly known as the Tax Cuts and Jobs Act (TCJA), which substantially changed federal individual and corporate income taxes. Many of the income tax changes in the TCJA will affect state income taxes through existing links...

August 16, 2019
Erin HufferJohn IselinFrank SammartinoDavid Weiner
Journal Article

If the United States undertakes actions to address the risks of climate change, the use of coal in the power sector will decline rapidly. Twenty-six US counties are classified as “coal-mining dependent,” meaning the coal industry is a major employer. In these areas, the industry is also an...

August 20, 2019
Adele C. MorrisNoah KaufmanSiddhi Doshi
Journal Article

Federal tax and spending policies are worsening the problem of economic inequality. But the tax breaks that overwhelmingly benefit the wealthy are only part of the challenge. The increasing diversion of government spending toward income supports and away from opportunity-building programs also...

February 19, 2019
C. Eugene Steuerle
Journal Article

In this article, Auerbach, Gale, and Krupkin discuss the federal budget outlook, examining long-term debt and the fiscal gap using recently updated data from the Congressional Budget Office and the Social Security and Medicare boards of trustees.

July 30, 2018
Alan J. AuerbachWilliam G. GaleAaron Krupkin
Journal Article

In this paper, part of the Carbon Tax Research Initiative led by Columbia University’s SIPA Center on Global Energy Policy, we estimate how a carbon tax would affect the distribution of tax burdens across US taxpayers. We consider three carbon tax scenarios that would price carbon at roughly $14...

July 19, 2018
Joseph RosenbergEric ToderChenxi Lu
Journal Article

Widespread and profound public misinformation about government presents a serious challenge for democratic accountability. This paper demonstrates that two of the most common examples of public misperception may be systematically overestimated; public misperceptions of government spending are in...

January 23, 2018
Vanessa Williamson
Journal Article

The Energy Modeling Forum (EMF) 32 study on carbon tax scenarios analyzed a set of illustrative policies in the United States that place an economy-wide tax on fossil-fuel-related carbon dioxide (CO2) emissions, a carbon tax for short. Eleven modeling teams ran these stylized scenarios, which...

March 20, 2018
James R. McFarlandAllen A. FawcettAdele C. MorrisJohn M. ReillyPeter J. Wilcoxen