Senior Fellow Eugene Steuerle offers the expertise of American University Professor Janet Spragens, executive director of the American Tax Policy Institute. He shows that she made a strong case that more attention ought to be paid to the needs of low-income taxpayers. Indirectly, she points to...
Senior Fellow Eugene Steuerle raises questions about a proposed long-term care credit, in terms of traditional tax policy issues: administration, costs, equity, budget accounting, and tax simplicity.
This column by Senior Fellow Eugene Steuerle is the first in a series examining key questions about the president's proposal to deal with long-term care through the tax code. The focus will be less on the specific details of that particular proposal than with the type of analysis required to...
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.
The Administration's USA Account Proposal (Part 1 of 3)
Senior Fellow Eugene Steuerle comments on the apparent demise of the Clinton Administrations USA proposal, and examines its pros and cons.
Tax Controversy Among the Low-Income Population
Senior Fellow Eugene Steuerle offers the expertise of American University Professor Janet Spragens, executive director of the American Tax Policy Institute. He shows that she made a strong case that more attention ought to be paid to the needs of low-income taxpayers. Indirectly, she points to...
Long-Term Care Needs and the Government Response (Part 3 of 3)
Senior Fellow Eugene Steuerle raises questions about a proposed long-term care credit, in terms of traditional tax policy issues: administration, costs, equity, budget accounting, and tax simplicity.
Long-Term Care Needs and the Government Response (Part 2 of 3)
Senior Fellow Eugene Steuerle raises questions about a proposed long-term care credit, in terms of budget, health, and retirement policy.
Long-Term Care Needs and the Government Response (Part 1 of 3)
This column by Senior Fellow Eugene Steuerle is the first in a series examining key questions about the president's proposal to deal with long-term care through the tax code. The focus will be less on the specific details of that particular proposal than with the type of analysis required to...
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.