Senior Fellow Eugene Steuerle explains that while tax reform might entail useful simplification of the tax code and the removal of many special tax breaks, it also appeals to many because of the low rate contained in a number of flat tax proposals. The size of the tax rate, however, has only a...
Senior Fellow Eugene Steuerle examines the popularity of the Earned Income Tax Credit and its expansion, and warns that policymakers need to be modest in their expectations of it.
Senior Fellow Eugene Steuerle examines principal sources of concern about the Earned Income Tax Credit (EITC) regarding the credit's impact on work effort and the extent of noncompliance. His conclusions: (1) All transfers and taxes distort some choices, and the EITC is no exception. The EITC...
Although our tax code contains incentives for charitable giving, numerous impediments weaken these incentives or add undue complexity, contrary to the underlying principle. Many of these impediments also create significant complications for the taxpayer, the charitable sector, and the IRS itself...
The Simple Arithmetic of Flat Taxes
Senior Fellow Eugene Steuerle explains that while tax reform might entail useful simplification of the tax code and the removal of many special tax breaks, it also appeals to many because of the low rate contained in a number of flat tax proposals. The size of the tax rate, however, has only a...
Searching for Savings in Medicare
This paper raises a number of concerns about various options and offers a number of examples of ways to slow the growth of Medicare spending.
The Multiple Goals Of Tax Reformers
Senior Fellow Eugene Steuerle examines the goals of tax reformers.
Consumption and Flat Tax
Senior Fellow Eugene Steuerle offers a partial guide for thinking about tax reform.
Can Flat Taxes be Progressive?
Senior Fellow Eugene Steuerle busts myths around the flat tax and progressivity.
The Future of the Earned Income Tax Credit (Part 3 of 3)
Senior Fellow Eugene Steuerle examines the popularity of the Earned Income Tax Credit and its expansion, and warns that policymakers need to be modest in their expectations of it.
The Future of the Earned Income Tax Credit (Part 2 of 3)
Senior Fellow Eugene Steuerle examines principal sources of concern about the Earned Income Tax Credit (EITC) regarding the credit's impact on work effort and the extent of noncompliance. His conclusions: (1) All transfers and taxes distort some choices, and the EITC is no exception. The EITC...
The Future of the Earned Income Tax Credit (Part 1 of 3)
Senior Fellow Eugene Steuerle takes a look at how the Earned Income Tax Credit is meeting its policy goals.
Toward More Simple and Effective Giving: Reforming the Tax Rules for Charitable Contributions and Charitable Organizations
Although our tax code contains incentives for charitable giving, numerous impediments weaken these incentives or add undue complexity, contrary to the underlying principle. Many of these impediments also create significant complications for the taxpayer, the charitable sector, and the IRS itself...