Institute fellow Eric Toder testified before the US Senate Committee on Finance during a hearing entitled “Navigating Business Tax Reform.” In his testimony, Toder presented his research on the state of the corporate income tax and a review of current legislative proposals. He outlines two...

April 26, 2016
Eric Toder

Steven Rosenthal's testimony before the House Subcommittee on Select Revenue Measures of the Committee on Ways and Means on the Discussion Drafts proposals to reform the tax rules for derivatives and securities investments.

March 20, 2013
Steven M. Rosenthal

Citizens pay an overall marriage penalty when their combined social welfare benefits less taxes are lower when they are a married couple than when they are two single individuals. Because marriage is optional, marriage penalties or subsidies are assessed primarily for taking wedding vows, not...

May 3, 2006
C. Eugene Steuerle

In this testimony Burman outlines a plan for tax reform that would maintain progressivity, raise enough revenues to finance the government, and dovetail with plans to provide universal access to health insurance. It would combine a value-added tax (VAT) dedicated to pay for a new universal...

May 13, 2008
Leonard E. Burman

In the next few years, several factors will push tax issues to the forefront of policy discussions. First, under current law, almost all of the Bush Administration's tax cuts will expire at the end of 2010. A second factor is the rapid growth in the alternative minimum tax (AMT), which will...

May 14, 2008
William G. Gale

Economists believe that monetary policy should play the lead role in stabilizing the economy because of the Federal Reserve's ability to act quickly and effectively to adjust interest rates, using its technical expertise and political insulation to balance competing priorities. Fiscal policy can...

January 17, 2008
Douglas W. ElmendorfJason Furman

In testimony before the House Small Business Committee, Donald Marron examines how tax policy affects small business. Complying with the tax code places a disproportionate burden on small businesses. On the other hand, small businesses are more likely to underpay their taxes, sometimes...

April 8, 2014
Donald Marron

Families receiving social welfare benefits and tax credits can face implicit marginal tax rates on earnings above 60 percent, especially when they participate in multiple programs. Program designs may penalize work and marriage and create complexity for beneficiaries and program managers. In...

June 25, 2015
C. Eugene Steuerle

Rosanne Altshuler, codirector of the Urban-Brookings Tax Policy Center, answers five questions about tax reform and her experience as chief economist on President Bush's 2005 tax reform panel. The panel's report, Altshuler said, should serve as a blueprint for President Obama's tax reform...

May 18, 2009
Rosanne Altshuler

Devolution is a mixed blessing for states. The positive side of the ledger the increased flexibility in using funds that may accompany block grants has been widely discussed, although it is impossible to be certain about how states will take advantage of that flexibility. Less attention has been...

March 5, 1996
Steven D. Gold