Eugene Steuerle testifies before the Senate Finance Committee on "Tax Reform Options: Incentives for Charitable Giving," presenting options on how to increase tax revenues with minimal impact or perhaps even an increase in charitable giving. Among other recommendations, he suggests a floor under...

In this testimony before the US House of Representatives Committee on the Budget, Institute fellow Rudy Penner discussed the problems that could arise from biennial budgeting, including needing to rely more heavily on forecasts which may contain errors, fewer opportunities for oversight, and...

Reform of the Social Security benefit structure should proceed on the basis of principles and goals related to adequacy, protections in old age, encouragement of work to protect the tax base on which programs like this depend, and equal justice under the law for those equally situated. Many...

In 1983 the Social Security Trust Fund was rapidly emptying. President Reagan appointed a bipartisan commission headed by Alan Greenspan to recommend solutions. The commission could not agree. Republicans adamantly opposed tax increases and Democrats opposed any slowdown in the growth of...