Senior Fellow Eugene Steuerle notes that tax simplification is not currently on the budget agenda for the expected surplus, and explains why it should be.
Senior Fellow Eugene Steuerle suggests that while the debate is proceeding over the rules governing foundations and charitable organizations, the long-term interests of the charitable community, as well as mutual funds, community foundations, and others offering donor-advised funds, would be...
Senior Fellow Eugene Steuerle argues that the expansion of donor-advised funds through the mutual fund industry will probably succeed only if the public feels confident that new abuses of charitable giving will not arise.
Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.
Senior Fellow Eugene Steuerle considers the future of the single business tax--it could unwind only over a long period of time. He suggests that any expansion is likely to go hand-in-hand with a reduced reliance on other taxes. It could give states more elastic and stable tax sources. At the...
Senior Fellow Eugene Steuerle comments on what makes Social security and Medicare reform suffer from the same problem that for so long made budget reform difficult. He argues that the reform efforts measure gains and losses, winners and losers, from a base of a system that is imbalanced and...
Senior Fellow Eugene Steuerle makes case for not taxing lump sum windfalls such as rewards if the recipient immediately designates that income to another party or parties.
The New Budget Environment: Will Tax Simplification Fit In?
Senior Fellow Eugene Steuerle notes that tax simplification is not currently on the budget agenda for the expected surplus, and explains why it should be.
Just What Do Charitable Endowments, Advised Funds, and the Mutual Fund Industry Provide? - Part 2 of 2
Senior Fellow Eugene Steuerle suggests that while the debate is proceeding over the rules governing foundations and charitable organizations, the long-term interests of the charitable community, as well as mutual funds, community foundations, and others offering donor-advised funds, would be...
Just What Do Charitable Endowments, Advised Funds, and the Mutual Fund Industry Provide? - Part 1 of 2
Senior Fellow Eugene Steuerle argues that the expansion of donor-advised funds through the mutual fund industry will probably succeed only if the public feels confident that new abuses of charitable giving will not arise.
Can Filing Be Simplified For Most Taxpayers?
Senior Fellow Eugene Steuerle discusses three obstacles to easier tax filing--present in spite of technological advances.
The Process of Reform: The West Virginia Example
Senior Fellow Eugene Steuerle describes the keys to the success of West Virginia's tax reform effort--a process that offers lessons federal efforts.
Performance Measures for The New IRS
Senior Fellow Eugene Steuerle examines possible performance measures and other criteria that could be used to assess the effectiveness of the IRS.
The Individual AMT: More Than a Small Fix Is Needed
Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.
Will the Single Business Tax Catch On?
Senior Fellow Eugene Steuerle considers the future of the single business tax--it could unwind only over a long period of time. He suggests that any expansion is likely to go hand-in-hand with a reduced reliance on other taxes. It could give states more elastic and stable tax sources. At the...
Social Security Reform: The Budget Debate All Over Again
Senior Fellow Eugene Steuerle comments on what makes Social security and Medicare reform suffer from the same problem that for so long made budget reform difficult. He argues that the reform efforts measure gains and losses, winners and losers, from a base of a system that is imbalanced and...
Home Run Kings, Unabombers, and the Taxation of Generosity
Senior Fellow Eugene Steuerle makes case for not taxing lump sum windfalls such as rewards if the recipient immediately designates that income to another party or parties.