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Tax Policy Center

Research & Commentary

Commentary
Individual Taxes

US Census Bureau Request for OMB Clearance for the Collection of Data Concerning the Survey of Income and Program Participation (SIPP)

This public comment highlights the usefulness of the Survey of Income and Program Participation (SIPP) for analyzing family dynamics, income support, and income changes throughout the year and over longer time periods. If the Census Bureau follows through with a proposal to reduce the SIPP...

September 19, 2023
Elaine MaagDouglas A. Wissoker
Research report
Individual Taxes

The Return on Investing in Children

The federal government invests more than $500 billion annually in children through direct cash payments, including tax credits, and in-kind goods such as childcare, education, food subsidies, and healthcare coverage. This represents about 10 percent of the federal budget. Research shows these...

September 14, 2023
Elaine MaagCary LouMichelle CasasHannah DalyGabriella GarrigaLillian Hunter
Commentary
Federal Budget and Economy

Balancing the Need for Tax Fairness with the Unique Characteristics of Cryptocurrencies

This comment letter to the US Senate Finance Committee addresses the tax treatment of cryptocurrency staking. Stakers validate blockchain transactions and receive compensation for that work in the form of more cryptocurrency tokens. They should pay ordinary income taxes on the rewards they...

September 8, 2023
Donald Marron
Research report
State and Local Issues

State Tax and Economic Review, 2023 Quarter 1

August 30, 2023
Lucy Dadayan
Research report
Individual Taxes

National Survey: Families Faced Financial Strain When Expanded CTC Expired

August 15, 2023
Ashley BurnsideBruce FullerElaine MaagKathryn MenefeeBrayan Rosa-RodríguezQifan Zhang
Journal Article
Business Taxes

Ed Kleinbard's Business Enterprise Income Tax

July 25, 2023
Eric Toder
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

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  • © Urban Institute, Brookings Institution, and individual authors, 2022.