Research report

The debate over Social Security reform is awash with numbers on changes in tax rates, benefit reductions, and saving patterns required to bring the system into balance for the long run. In this article, Senior Fellow Eugene Steuerle skips around the more elaborate calculations and presents the...

April 20, 1998
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle discusses the state of fiscal policy. He notes that the conventional wisdom is that politicians have tired of thinking about fine-tuning the economy through tax and expenditure policy, while economists often argue that the nation's macroeconomic position should be...

December 8, 1997
C. Eugene Steuerle
Research report

Previous theoretical analyses of the capital gains tax have suggested that investors have considerable opportunity to avoid the tax. Yet, past empirical work found little evidence of such activity. Though confirming past findings that avoidance of tax on realized capital gains is not prevalent,...

December 1, 1997
Leonard E. BurmanAlan J. Auerbach
Research report

Senior Fellow Eugene Steuerle examines whether short-run surpluses ought to be spent before they are achieved, and whether longer-run surpluses ought to be spent if the economy continues to grow at a faster-than-expected rate - his answer to both issues is "no."

November 3, 1997
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle discusses the challenges and necessity of following a set of principles in developing optimal tax policy.

October 13, 1997
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle explains how the budget deal that will likely be reached will remain short of its goals, due to numerous technical difficulties in reaching numerical targets in the deal.

May 19, 1997
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle busts myths around the flat tax and progressivity.

August 16, 1995
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle offers a partial guide for thinking about tax reform.

October 3, 1995
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle examines the goals of tax reformers.

October 11, 1995
C. Eugene Steuerle
Research report

Senior Fellow Eugene Steuerle examines the pros and cons of flat taxes and flat grants in tax and expenditure policies.

July 1, 1996
C. Eugene Steuerle