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.
Senior Fellow Eugene Steuerle examines what he finds may be the most remarkable changes in government fiscal policy in this century: the growth in relative power and revenues of state governments.
Senior Fellow Eugene Steuerle examines the merits of a tax bill. He finds that if the procedure followed in drafting this bill would set a standard for the future tax legislation, there is some hope that we will soon see the end to the legislative tendency to add ever increasing levels of...
Senior Fellow Eugene Steuerle examines the possible implications of easy public access to the information returns provided by nonprofit organizations to the Internal Revenue Service.
Senior Fellow Eugene Steuerle discusses what the future might hold for nonprofit organizations as technological advances make their financial records public.
Senior Fellow Eugene Steuerle suggests what ought to be done with expected surpluses, given the unlikelihood of a tax cut during the fiscal year in which he writes.
Senior Fellow Eugene Steuerle examines the "gray area" in tax laws--he concludes that the law requires objective standards even when it is approximating subjective goals. Sometimes there are true dilemmas, so that any choice will raise some costs that we would just as soon avoid. An honest...
This paper examines the evolution of marginal federal income tax rates from 1980 to 1995. Those rates fell dramatically for most taxpayers. In 1980, three-quarters of taxpayers faced statutory tax rates above 15 percent, but by 1995, less than one-quarter of taxpayers were in that situation. The...
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.
The Extraordinary Growth in State Government Revenues
Senior Fellow Eugene Steuerle examines what he finds may be the most remarkable changes in government fiscal policy in this century: the growth in relative power and revenues of state governments.
The 1998 Tax Bill: Setting A Higher Standard?
Senior Fellow Eugene Steuerle examines the merits of a tax bill. He finds that if the procedure followed in drafting this bill would set a standard for the future tax legislation, there is some hope that we will soon see the end to the legislative tendency to add ever increasing levels of...
Half-Truths and the Development of Tax Policy
Senior Fellow Eugene Steuerle offers some suggestions for reinforcing government institutions in a time of current scandal and half-truths.
The Coming Revolution in the Charitable Sector (Part 2of 2)
Senior Fellow Eugene Steuerle examines the possible implications of easy public access to the information returns provided by nonprofit organizations to the Internal Revenue Service.
The Coming Revolution in the Charitable Sector (Part 1 of 2)
Senior Fellow Eugene Steuerle discusses what the future might hold for nonprofit organizations as technological advances make their financial records public.
Spending Future Surpluses: A Return to Normalcy?
Senior Fellow Eugene Steuerle suggests what ought to be done with expected surpluses, given the unlikelihood of a tax cut during the fiscal year in which he writes.
Pension and Saving Incentives By the Bushel-Load
Senior Fellow Eugene Steuerle lays out the complexity of the variety of pension plans offered by policymakers.
Why Laws Sometimes Restrict Even When They Can't Be Fully Enforced
Senior Fellow Eugene Steuerle examines the "gray area" in tax laws--he concludes that the law requires objective standards even when it is approximating subjective goals. Sometimes there are true dilemmas, so that any choice will raise some costs that we would just as soon avoid. An honest...
Six Tax Laws Later
This paper examines the evolution of marginal federal income tax rates from 1980 to 1995. Those rates fell dramatically for most taxpayers. In 1980, three-quarters of taxpayers faced statutory tax rates above 15 percent, but by 1995, less than one-quarter of taxpayers were in that situation. The...