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Tax Policy Center

Research & Commentary

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
Working paper
Federal Budget and Economy

A New Approach for Estimating the Impact of Tax Policies by Race and Ethnicity

This working paper describes the method the Tax Policy Center (TPC) has used to enhance its tax microsimulation model to enable analysis of the distributional effects of tax policies by race and ethnicity. It also presents preliminary results using the enhanced model. Like microsimulation models...

February 10, 2023
Surachai KhitatrakunGordon B. MerminBenjamin R. PageJeffrey Rohaly
Research report
State and Local Issues

Around the Block

States and local governments in the US have started implementing cryptocurrency and blockchain technology initiatives and policies. Supporters of these technologies highlight the transformative potential for improving local governance, but many remain skeptical about their long-term effects on...

February 6, 2023
Luisa Godinez-PuigThomas BrosyGabriella Garriga
Brief
Individual Taxes

Understanding Yearly Changes in Family Structure and Income and Their Impact on Tax Credits

Benefits from the earned income tax credit (EITC) and child tax credit (CTC) play an important role in the financial lives of low- and moderate-income families. Determining how much credit a family qualifies for can be complicated, depending primarily on the number of eligible children, income,...

February 3, 2023
Elaine MaagNikhita AiriLillian Hunter
Research report
Individual Taxes

Options for Increasing Medicare Revenues

Medicare faces serious short-term and long-term financial pressures. This report examines the revenue and distributional effects of options to increase revenues for Medicare and discusses their relative pros and cons. We use the Tax Policy Center microsimulation model to estimate the effect of...

February 1, 2023
Gordon B. MerminBowen GarrettLillian HunterC. Eugene Steuerle
Brief
Federal Budget and Economy

Weathering the Economic Storm of Covid-19

Both the US and the UK experienced dramatic slowdowns in economic activity in response to the COVID-19 pandemic. Each enacted large-scale responses targeted at workers, and in addition, the US extended direct cash aid broadly through economic impact payments (EIPs) and then to most parents with...

January 31, 2023
Mathieu DespardChristoph GörtzElaine MaagDanny McGowan
Brief
State and Local Issues

The Cost of Parking

January 25, 2023
Livia MuccioloFay WalkerAravind Boddupalli

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