The Congressional leadership that crafted the Taxpayer Relief Act of 1997 wants the tax system to be so simple that taxpayers can fill out a tax form on a postcard. Judging by some of the choices they made in the new law (with lots of help from the President), they had in mind a postcard the...

Senior Fellow Eugene Steuerle discusses three obstacles to easier tax filing--present in spite of technological advances.

The bias against tax simplification is strong, and history does not provide many examples of success. Nonetheless, conventional wisdom on the history lesson may be mistaken.

Senior Fellow Eugene Steuerle describes the forces for private pension reform.

This article uses the TPC tax model to examine the direct effect of exempting all dividends, interest, and capital gains from income taxation.

This report summarizes the two options for reforming the tax system proposed by the President's Advisory Panel on Federal Tax Reform, offers a preliminary evaluation of the proposals, and discusses the overall effect on revenue, distribution, and growth.

The United States collects much less revenue in consumption taxes than do other OECD countries.

In recent years, the percentage of individual taxpayers using paid preparers and software has increased, while the share of taxpayers who self-prepare without software has dropped sharply. Using the Individual Taxpayer Burden Model developed by IBM Business Consulting Services for the IRS, we...

On January 1, 2001, Russia introduced what has frequently been called a "flat tax." In this report, we examine the limited research and information available on the effects of Russias personal income tax reform and reach five principal conclusions: The change in the personal income tax was not a...