Senior Fellow Eugene Steuerle examines just how large the nearly $800 billion Taxpayer Refund and Relief Act of 1999 recently passed by Congress really is, and how it compares to past tax legislation.
Senior Fellow Eugene Steuerle argues that saving the surplus is good, but it is not always better than tax cuts. And while smaller government avoids some of the distortions associated with larger government, it is not always superior to a government that better meets important societal needs....
Senior Fellow Eugene Steuerle argues that the a simpler tax code wont be developed until someone in the Executive Branch or in Congress is given greater responsibility for reporting on the consequences of our tax laws. The way to change the current situation would be to assign fiduciary-like...
Senior Fellow Eugene Steuerle expresses confidence that a tax simplification package is likely in the near future. He offers his ideas for what should be included in such a bill.
Senior Fellow Eugene Steuerle offers an explanation of the changes between the administrations budget offered in January and its mid-session changes offered at the end of June.
Senior Fellow Eugene Steuerle raises questions about a proposed long-term care credit, in terms of traditional tax policy issues: administration, costs, equity, budget accounting, and tax simplicity.
This column by Senior Fellow Eugene Steuerle is the first in a series examining key questions about the president's proposal to deal with long-term care through the tax code. The focus will be less on the specific details of that particular proposal than with the type of analysis required to...
It used to be that the budget planning sequence went from proposal to estimate to soundbite. Today, however, we have a new game in town. Now we get estimates of the cost of a proposal before the proposal itself has even been designed. And the estimates themselves are made primarily to fit into a...
