Research report

Senior Fellow Eugene Steuerle examines the implications of a Clinton Administration proposal to add a charitable tax deduction for non-itemizers, revealing how the proposal adds an unnecessary complications to the tax code.

March 20, 2000
C. Eugene Steuerle
Research report

In this column Senior Fellow Eugene Steuerle examines in more detail the Clinton Administration's proposal to set a separate floor for the nonitemizer deduction, and tries to explain why certain choices were made either for political or technical reasons.

March 13, 2000
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle discuss how the extension of a charitable deduction to nonitemizers, if designed carefully, can increase giving moderately, while avoiding losses in revenues, increases in administrative burdens for taxpayers, and compliance problems for the IRS.

February 28, 2000
C. Eugene Steuerle
Research report

Concepts of equity and fairness are at the heart of tax policy. Yet, for all its populist appeal, tax equity is loosely understood and inconsistently applied. This concept comprises at least three distinct dimensions: horizontal, vertical, and individual equity. The very real tension among these...

November 1, 2002
C. Eugene Steuerle
Research report

In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle compares the importance of progressivity with the need for individual equity.

December 13, 1999
C. Eugene Steuerle
Research report

In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses how to determine the tax and expenditure base.

January 17, 2000
C. Eugene Steuerle
Research report

In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses the measurement of progressivity.

January 10, 2000
C. Eugene Steuerle
Research report

In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses the challenge of determining how much progressivity is good for the tax system.

December 20, 1999
C. Eugene Steuerle
Research report

In the first in a series of essay, Senior Fellow Eugene Steuerle reviews tax justice by beginning with a strong endorsement of equity principles and their powerful influence on the development of policy.

January 31, 2000
C. Eugene Steuerle
Research report

In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses adjustments to the tax base.

January 24, 2000
C. Eugene Steuerle