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Tax Policy Center

Research & Commentary

Working paper
Individual Taxes

An Analysis of the Updated Graetz Proposal to Enact a Broad Reform of the Federal Tax System

May 30, 2023
James R. NunnsChenxi LuGordon B. MerminEric Toder
Research report
State and Local Issues

State Tax and Economic Review, 2022 Quarter 4

Total state government tax revenue collections declined 0.4 percent in nominal terms and 6.4 percent in real terms in the fourth quarter of 2022 relative to a year earlier. Revenue growth rates varied considerably among major revenue sources and across states in the fourth quarter of 2022. Real...

May 17, 2023
Lucy Dadayan
Working paper
Federal Budget and Economy

Incorporating Intangibles into TPC Effective Tax Rate Models

May 15, 2023
Thomas BrosyThornton Matheson
Journal Article
Federal Budget and Economy

Deconstructing the Fair Tax

April 27, 2023
William G. GaleKyle Pomerleau
Brief
Individual Taxes

Share Our Strength Community of Practice Grant Case Studies

April 17, 2023
Elaine WaxmanElaine MaagPoonam GuptaJulio SalasGabriella GarrigaIlham DehryDanielle KwonHeather Hahn
Journal Article
Individual Taxes

How Fines and Fees Impact Families: Can Policies Like the Child Tax Credit Help?

April 12, 2023
Aravind BoddupalliElaine Maag
Research report
State and Local Issues

State Tax and Economic Review, 2022 Quarter 3

Total state tax revenue collections increased 7.2 percent in nominal terms and 0.1 percent in real terms in the third quarter of 2022 relative to a year earlier. This is much weaker than the strong revenue growth observed in the first half of 2022. Both corporate income and general sales tax...

February 23, 2023
Lucy Dadayan
Brief
Federal Budget and Economy

Adjusting the Individual Income Tax for Inflation

In 2022, the Internal Revenue Service (IRS) announced the largest inflation adjustment in decades. This brief reviews the history of the Consumer Price Index (CPI) and federal income taxes, including the indexing of the tax code in the early 1980s. It also describes the chained CPI, which is...

February 17, 2023
Robert McClelland
Research report
Individual Taxes

Social Security & Medicare Lifetime Benefits and Taxes: 2022

Lifetime Social Security and Medicare taxes are scheduled to be significantly lower than lifetime Social Security and Medicare benefits for most workers in future decades, based on the latest data. This report compares the benefits and taxes paid by beneficiaries at the age of 65 from 1960 to...

February 14, 2023
C. Eugene SteuerleKaren E. Smith
Working paper
Individual Taxes

Racial Disparities in the Income Tax Treatment of Marriage

Although it is generally blind with respect to race, the tax code can create racial disparities when factors that affect tax liability are correlated with race. In this working paper, we provide new evidence on racial differences in marriage penalties and bonuses in the income tax, using data...

February 14, 2023
Janet HoltzblattSwati JoshiNora CahillWilliam G. Gale

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