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Tax Policy Center

Research & Commentary

Research report
Individual Taxes

Description of the Tax Policy Center’s Improved Methodology for Analysis of the Taxation of Pass-Through Income

This report describes the Tax Policy Center’s (TPC’s) improved methodology for analyzing the taxation of pass-through income (income generated through business activities that is taxed at the individual level). Under current law, certain types of pass-through income are taxed at different rates...

August 19, 2020
Benjamin R. PageJeffrey RohalyThornton Matheson
Research report
Individual Taxes

Accounting for The Benefit of Retirement Saving Incentives in Distribution Tables

This paper describes the updated methodology that the Urban-Brookings Tax Policy Center (TPC) uses to estimate the benefits taxpayers receive from proposals that allow them to save through a qualified retirement savings plan. We present tables comparing how we currently measure these benefits...

August 7, 2020
Eric ToderSurachai Khitatrakun
Research report

Boosting Wages or Helping Children? Understanding How New Earnings and Child Tax Credit Proposals Impact Income Inequality and Vulnerable Children

The earned income tax credit (EITC) and child tax credit (CTC) provide substantial benefits to working families with children. The EITC also provides modest benefits to workers without custodial children, often called “childless workers” for tax purposes. Together, the credits lift almost 9...

July 23, 2020
Elaine MaagRobert McClellandC. Eugene Steuerle
Brief
Individual Taxes

Comparing the EITC and Child Tax Credit Proposals

The earned income tax credit (EITC) and child tax credit (CTC) provide substantial benefits to working families with children. The EITC also provides modest benefits to workers without custodial children, often called “childless workers” for tax purposes. Together, the credits lift almost 9...

July 23, 2020
Elaine MaagRobert McClellandC. Eugene Steuerle
Brief
State and Local Issues

California’s State and Local Revenue System

On November 3, 2020, Californians will vote on Proposition 15, also known as the California Schools and Local Communities Funding Act of 2020. The proposition would require commercial and industrial properties to be taxed based on their market value rather than on their purchase price. This...

July 20, 2020
Richard C. AuxierTracy GordonKim S. Rueben
Brief
State and Local Issues

California’s K–12 Education Needs

On November 3, 2020, Californians will vote on Proposition 15, also known as the California Schools and Local Communities Funding Act of 2020. The proposition would require commercial and industrial properties to be taxed based on their market value rather than on their...

July 20, 2020
Kim S. RuebenRichard C. AuxierTracy Gordon
Brief
State and Local Issues

California’s Infrastructure Challenges

On November 3, 2020, Californians will vote on Proposition 15, also known as the California Schools and Local Communities Funding Act of 2020. The proposition would require commercial and industrial properties to be taxed based on their market value rather than on their...

July 20, 2020
Tracy GordonRichard C. AuxierKim S. Rueben
Research report
Individual Taxes

Expanding Modeling Capacity on Tax Expenditures for Homeownership

This report describes the Tax Policy Center (TPC) Microsimulation Model’s revamped home mortgage interest deduction (MID) module. The TPC tax model uses the module for simulating proposals that reform the MID. The new MID module improves upon the prior one in accounting for potential changes in...

July 17, 2020
Surachai KhitatrakunEric ToderRobert McClellandChenxi Lu
Brief
Individual Taxes

Who Did Not Get the Economic Impact Payments by Mid-to-Late May, and Why?

The Coronavirus Aid, Relief, and Economic Security (CARES) Act provided most US households with one-time economic impact payments to mitigate the negative economic effects of the COVID-19 pandemic.  The Internal Revenue Service was responsible for distributing the payments, which were rapidly...

July 16, 2020
Janet HoltzblattMichael Karpman
Brief
Business Taxes

Tax Incentives for Pass-Through Income

This chartbook explores the implications of the tax-advantaged treatment of pass-through income enacted as part of the Tax Cuts and Jobs Act of 2017 (TCJA). Section 199A of the TCJA allows a deduction from taxable income of 20 percent of certain pass-through income. We look specifically at the...

July 15, 2020
Benjamin R. PageJeffrey RohalyThornton MathesonAravind Boddupalli

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