Senior Fellow Eugene Steuerle makes the case for addressing the retirement of the baby boomers in economic policy sooner, rather than later. Delay, he argues, reduces the chances of long-term structural reform, makes large tax increases almost unavoidable, puts the oldest and most vulnerable of...
Senior Fellow Eugene Steuerle offers retiring Senator Moynihan a suggestion for one last bill to propose: a simple requirement that the poor and middle class should pay no higher tax rate on their next dollar of income earned than do the rich. If they do, then tax and expenditure authorities...
In this essay, Senior Fellow Eugene Steuerle argues that it is in developing--or failing to develop--tax, accounting, and legal institutions that a significant part of the economic and democratic fate of Russia, China, and much of the rest of the second and third world rests. The corollary is...
Senior Fellow Eugene Steuerle offers his take on upcoming challenges facing the House Ways and Means and Senate Finance Committees after the 2000 election.
This paper discusses how state income taxes and sales taxes affect the working poor. While some states impose substantial burdens through income taxes with low thresholds and/or sales taxes that do not exempt necessities, others provide generous subsidies through refundable earned income tax...
Senior Fellow Eugene Steuerle examines how the nation turned from a period of significant fiscal slack to one in which concern over deficits ruled federal policymaking for more than two decades, and why presidential candidates today feel so constrained from proposing major policy shifts despite...
Senior Fellow discusses a major dilemma facing the nation: best described as the lack of fiscal slack -- the inability to shift resources either to the greatest needs of society, reflected in no small part by the proportion of government revenues available for new domestic initiatives that...
Senior Fellow Euegene Steuerle discusses the sensibility of the Schedule 5500 EZ, a form used by so-called "one-participant retirement plans." The taxpayers involved are self-employed, with no employees or leased employees.
Summers on Social Tax Expenditures (Part 1 of 2)
Senior Fellow Eugene Steuerle examines whats right about using the tax code for expenditure, social, and budget policies.
Dominant Budget Issue Facing the New President, The
Senior Fellow Eugene Steuerle makes the case for addressing the retirement of the baby boomers in economic policy sooner, rather than later. Delay, he argues, reduces the chances of long-term structural reform, makes large tax increases almost unavoidable, puts the oldest and most vulnerable of...
Private Pension Reform
Senior Fellow Eugene Steuerle describes the forces for private pension reform.
Moynihan's Last Senatorial Hurray?
Senior Fellow Eugene Steuerle offers retiring Senator Moynihan a suggestion for one last bill to propose: a simple requirement that the poor and middle class should pay no higher tax rate on their next dollar of income earned than do the rich. If they do, then tax and expenditure authorities...
On the Institutions of Taxation, Accounting, and the Law
In this essay, Senior Fellow Eugene Steuerle argues that it is in developing--or failing to develop--tax, accounting, and legal institutions that a significant part of the economic and democratic fate of Russia, China, and much of the rest of the second and third world rests. The corollary is...
The Once & Future Roles of Taxwriting Committees
Senior Fellow Eugene Steuerle offers his take on upcoming challenges facing the House Ways and Means and Senate Finance Committees after the 2000 election.
The New Federalism and State Tax Policies Toward the Working Poor
This paper discusses how state income taxes and sales taxes affect the working poor. While some states impose substantial burdens through income taxes with low thresholds and/or sales taxes that do not exempt necessities, others provide generous subsidies through refundable earned income tax...
Fiscal Slack (Part 2 of 2)
Senior Fellow Eugene Steuerle examines how the nation turned from a period of significant fiscal slack to one in which concern over deficits ruled federal policymaking for more than two decades, and why presidential candidates today feel so constrained from proposing major policy shifts despite...
Fiscal Slack (Part 1 of 2)
Senior Fellow discusses a major dilemma facing the nation: best described as the lack of fiscal slack -- the inability to shift resources either to the greatest needs of society, reflected in no small part by the proportion of government revenues available for new domestic initiatives that...
5500 Not-So-EZ, The
Senior Fellow Euegene Steuerle discusses the sensibility of the Schedule 5500 EZ, a form used by so-called "one-participant retirement plans." The taxpayers involved are self-employed, with no employees or leased employees.