Skip to main content
  • Experts
  • Events
  • Briefing Book
  • Resources
  • About
  • Contact
  • Support
  • Fiscal Facts
Twitter
Facebook
Logo Site
  • Topics
    • Individual Taxes
    • Business Taxes
    • Federal Budget and Economy
    • State and Local Issues
    • Campaigns, Proposals, and Reforms
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Features
Tax Policy Center

Research & Commentary

Research report
Individual Taxes

Predicting Municipal Fiscal Distress: Aspiration or Reality

Cities are where people come together to work, live, and thrive. Cities also face a host of fiscal challenges, many of which were laid bare in the Great Recession. Given these challenges, stakeholders of many kinds have sought more and better indicators of city fiscal health. This paper provides...

September 25, 2018
Tracy Gordon
Brief
Individual Taxes

Analysis of the Protecting Family and Small Business Tax Cuts Act of 2018

The Protecting Family and Small Business Tax Cuts Act of 2018 extends major individual income and estate tax provisions from 2017’s Tax Cuts and Jobs Act that are currently scheduled to expire at the end of 2025. The bill would reduce federal revenues by $631 billion within the budget window (...

September 12, 2018
Jeffrey RohalyJoseph RosenbergBenjamin R. PageDaniel Berger
Research report
Individual Taxes

The Mortgage Interest Deduction: Revenue and Distributional Effects

Conventional estimates that do not fully account for this rebalancing overstate the increase in revenues associated with eliminating the MID and will also overstate the progressivity of eliminating the MID, because households with higher levels of non-residential assets might respond by selling...

August 24, 2018
Austin J. DrukkerTed GayerHarvey S. Rosen
Brief
Individual Taxes

How Would Indexing for Improvements in Life Expectancy Affect Trust Fund Balances?

Adjusting Social Security retirement ages as people live longer would significantly improve trust fund balances over the long run, though it would have only modest effects in the short term. By the 75th year, Social Security actuaries project that raising the retirement age by indexing it to...

August 20, 2018
C. Eugene Steuerle
Brief
Individual Taxes

How Should Social Security Adjust When People Live Longer?

As people live longer, they spend more time in retirement, straining Social Security’s finances. This brief outlines the implications of three approaches to adjusting Social Security for longer lives: making no adjustment, which has applied over most of Social Security’s history; keeping...

August 20, 2018
C. Eugene Steuerle
Brief
Federal Budget and Economy

Who Benefits from Expanding the EITC or CTC?

The Tax Cuts and Jobs Act (TCJA) missed an opportunity to help low-income childless workers, very low-income families with children, and families with young children – all groups where investments could be particularly productive. The child tax credit (CTC) and earned income tax credit (EITC)...

July 30, 2018
Elaine Maag
Journal Article
Federal Budget and Economy

The Federal Budget Outlook: We Are Not Winning

In this article, Auerbach, Gale, and Krupkin discuss the federal budget outlook, examining long-term debt and the fiscal gap using recently updated data from the Congressional Budget Office and the Social Security and Medicare boards of trustees.

July 30, 2018
Alan J. AuerbachWilliam G. GaleAaron Krupkin
Brief
Campaigns, Proposals, and Reforms

Policy Brief: Making Border Carbon Adjustments Work in Law and Practice

This brief addresses issues relating to the creation of border carbon adjustments (BCAs) as part of a carbon tax. A carbon tax that is imposed only in the U.S. could put American firms at a competitive disadvantage. A BCA could level the playing field so that U.S. and foreign-firms face the same...

July 26, 2018
Adele C. Morris
Research report
Business Taxes

Making Border Carbon Adjustments Work in Law and Practice

This paper addresses issues relating to the creation of border carbon adjustments (BCAs) as part of a carbon tax. A carbon tax that is imposed only in the U.S. could put American firms at a competitive disadvantage. A BCA could level the playing field so that U.S. and foreign-firms face the same...

July 26, 2018
Adele C. Morris
Journal Article
Business Taxes

Distributional Implications of a Carbon Tax

In this paper, part of the Carbon Tax Research Initiative led by Columbia University’s SIPA Center on Global Energy Policy, we estimate how a carbon tax would affect the distribution of tax burdens across US taxpayers. We consider three carbon tax scenarios that would price carbon at roughly $14...

July 19, 2018
Joseph RosenbergEric ToderChenxi Lu

Pages

  • First page
  • Previous page
  • …
  • Page 8
  • Page 9
  • Page 10
  • Page 11
  • Currently on page 12
  • Page 13
  • Page 14
  • Page 15
  • Page 16
  • …
  • Next page
  • Last page
  • Donate Today
  • Topics
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Privacy Policy
  • Newsletters
Twitter
Facebook
  • © Urban Institute, Brookings Institution, and individual authors, 2020.