Senior Fellow Eugene Steuerle examines tax reform and the Alternative Minimum Tax (AMT). He suggests a solution: Simply eliminate or cut the AMT and then replace it with more direct taxes on the income classes that benefit from the AMT tax cut. He concludes, however, that neither political party...
It used to be that the budget planning sequence went from proposal to estimate to soundbite. Today, however, we have a new game in town. Now we get estimates of the cost of a proposal before the proposal itself has even been designed. And the estimates themselves are made primarily to fit into a...
Senior Fellow Eugene Steuerle describes the many related issues that Congress will have to address if it decides to develop legislation to try to encourage the expansion of private pension assets along the lines of a government match.
Senior Fellow Eugene Steuerle examines the 1999 Clinton Administration proposal to create "USA" savings accounts. He concludes that the proposal for a match is one way to try to encourage greater saving, especially among the middle class, but that to be effective, a much more delicate crafting...
Senior Fellow Eugene Steuerle considers the math behind President Clinton's proposal to spend 62 percent of the surplus on Social Security, with another share to be allocated to Medicare, and that the remaining share be spent on other items, including a subsidy for new private pension accounts...
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.
When is a Tax Cut Justified?
Senior Fellow Eugene Steuerle attempt to make sense of the tax cut debate, offering guidance in answering the question, "when is a tax cut warranted?"
The Crazy Politics of the Alternative Minimum Tax
Senior Fellow Eugene Steuerle examines tax reform and the Alternative Minimum Tax (AMT). He suggests a solution: Simply eliminate or cut the AMT and then replace it with more direct taxes on the income classes that benefit from the AMT tax cut. He concludes, however, that neither political party...
Tax Simplification Opportunities
Here's a suggestion about the needed incentives to make things happen on the tax simplification front.
Is Budget Planning Sequence Fatally Defective?
It used to be that the budget planning sequence went from proposal to estimate to soundbite. Today, however, we have a new game in town. Now we get estimates of the cost of a proposal before the proposal itself has even been designed. And the estimates themselves are made primarily to fit into a...
The Private Pension Issues Raised By 'USA' Accounts
Senior Fellow Eugene Steuerle describes the many related issues that Congress will have to address if it decides to develop legislation to try to encourage the expansion of private pension assets along the lines of a government match.
A Government Match for Private Pension Saving?
Senior Fellow Eugene Steuerle examines the 1999 Clinton Administration proposal to create "USA" savings accounts. He concludes that the proposal for a match is one way to try to encourage greater saving, especially among the middle class, but that to be effective, a much more delicate crafting...
"Spending" the Surplus: Counting the Ways
Senior Fellow Eugene Steuerle considers the math behind President Clinton's proposal to spend 62 percent of the surplus on Social Security, with another share to be allocated to Medicare, and that the remaining share be spent on other items, including a subsidy for new private pension accounts...
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.