Senior Fellow Eugene Steuerle considers the math behind President Clinton's proposal to spend 62 percent of the surplus on Social Security, with another share to be allocated to Medicare, and that the remaining share be spent on other items, including a subsidy for new private pension accounts...

Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.

Senior Fellow Eugene Steuerle comments on what makes Social security and Medicare reform suffer from the same problem that for so long made budget reform difficult. He argues that the reform efforts measure gains and losses, winners and losers, from a base of a system that is imbalanced and...

This paper examines the evolution of marginal federal income tax rates from 1980 to 1995. Those rates fell dramatically for most taxpayers. In 1980, three-quarters of taxpayers faced statutory tax rates above 15 percent, but by 1995, less than one-quarter of taxpayers were in that situation. The...

Senior Fellow Eugene Steuerle offers a set of standards and principles to guide the development of child care tax policies.

Senior Fellow Eugene Steuerle applies a possible set of standards and principles for the development of child care tax policy to key controversial issues surrounding child care in this column.

This column represents the first in a series that attempts to think systematically about tax and expenditure policy directed toward child care.

Senior Fellow Eugene Steuerle examines the public value of nonprofit hospitals.

Senior Fellow Eugene Steuerle paints a picture of future complexity offered by new tax breaks.

School districts in 37 states are "independent" and able to generate their own revenues, usually by setting property tax rates. Some school districts in other states are dependent on cities, towns or counties for funding authority. In addition, school districts have increasingly been dependent...