The debate over Social Security reform is awash with numbers on changes in tax rates, benefit reductions, and saving patterns required to bring the system into balance for the long run. In this article, Senior Fellow Eugene Steuerle skips around the more elaborate calculations and presents the...
Senior Fellow Eugene Steuerle applies a possible set of standards and principles for the development of child care tax policy to key controversial issues surrounding child care in this column.
Senior Fellow Eugene Steuerle discusses the state of fiscal policy. He notes that the conventional wisdom is that politicians have tired of thinking about fine-tuning the economy through tax and expenditure policy, while economists often argue that the nation's macroeconomic position should be...
Previous theoretical analyses of the capital gains tax have suggested that investors have considerable opportunity to avoid the tax. Yet, past empirical work found little evidence of such activity. Though confirming past findings that avoidance of tax on realized capital gains is not prevalent,...
Senior Fellow Eugene Steuerle examines whether short-run surpluses ought to be spent before they are achieved, and whether longer-run surpluses ought to be spent if the economy continues to grow at a faster-than-expected rate - his answer to both issues is "no."
The Congressional leadership that crafted the Taxpayer Relief Act of 1997 wants the tax system to be so simple that taxpayers can fill out a tax form on a postcard. Judging by some of the choices they made in the new law (with lots of help from the President), they had in mind a postcard the...
Simple Arithmetic Driving Social Security Reform, The
The debate over Social Security reform is awash with numbers on changes in tax rates, benefit reductions, and saving patterns required to bring the system into balance for the long run. In this article, Senior Fellow Eugene Steuerle skips around the more elaborate calculations and presents the...
Systematic Thinking About Subsidies for Child Care (Part 3 of 3)
Senior Fellow Eugene Steuerle applies a possible set of standards and principles for the development of child care tax policy to key controversial issues surrounding child care in this column.
Systematic Thinking About Subsidies for Child Care (Part 2 of 3)
Senior Fellow Eugene Steuerle offers a set of standards and principles to guide the development of child care tax policies.
Systematic Thinking About Subsidies for Child Care (Part 1 of 3)
This column represents the first in a series that attempts to think systematically about tax and expenditure policy directed toward child care.
Just What Do Nonprofits Provide?
Senior Fellow Eugene Steuerle examines the public value of nonprofit hospitals.
Fiscal Policy: Alive and Well
Senior Fellow Eugene Steuerle discusses the state of fiscal policy. He notes that the conventional wisdom is that politicians have tired of thinking about fine-tuning the economy through tax and expenditure policy, while economists often argue that the nation's macroeconomic position should be...
Capital Gains Taxation and Tax Avoidance
Previous theoretical analyses of the capital gains tax have suggested that investors have considerable opportunity to avoid the tax. Yet, past empirical work found little evidence of such activity. Though confirming past findings that avoidance of tax on realized capital gains is not prevalent,...
Should We Spend Budget Surpluses Even Before They Occur?
Senior Fellow Eugene Steuerle examines whether short-run surpluses ought to be spent before they are achieved, and whether longer-run surpluses ought to be spent if the economy continues to grow at a faster-than-expected rate - his answer to both issues is "no."
Straying from Tax Policy Principles
Senior Fellow Eugene Steuerle discusses the challenges and necessity of following a set of principles in developing optimal tax policy.
Big, Big Postcard
The Congressional leadership that crafted the Taxpayer Relief Act of 1997 wants the tax system to be so simple that taxpayers can fill out a tax form on a postcard. Judging by some of the choices they made in the new law (with lots of help from the President), they had in mind a postcard the...