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Tax Policy Center

Research & Commentary

Brief
Federal Budget and Economy

Sine Qua Non: A Healthy Nation Requires Real Budget Constraints in All Government Health Programs

Every government health program should operate under the same budget constraint that applies to other government programs. Failure to do so represents bad budgeting and economic, social, and health policy; redistributes income in perverse ways; and makes health care...

November 6, 2020
C. Eugene Steuerle
Brief
Campaigns, Proposals, and Reforms

An Updated Analysis of Former Vice President Biden's Tax Proposals

NOTE: This is a corrected version of the analysis originally published October 15, 2020.

This brief updates estimates of the revenue and distributional effects of former vice president Joe Biden’s 2020 campaign tax...

November 6, 2020
Gordon B. MerminJanet HoltzblattSurachai KhitatrakunChenxi LuThornton MathesonJeffrey Rohaly
Brief
Federal Budget and Economy

The Long Shadow of White Supremacist Fiscal Policy

Fiscal policy was of primary importance to the white supremacist governments that came to power on a wave of electoral fraud, intimidation, and violence at the end of the Reconstruction. By the end of the 19th Century, the fiscal system, like the larger legal framework of the Jim Crow South, had...

November 4, 2020
Vanessa Williamson
Research report
Federal Budget and Economy

The Long Shadow of White Supremacist Fiscal Policy

This paper examines the fiscal system put in place in the former Confederacy in the decades after Reconstruction. Overturning Reconstruction-era policies that taxed wealth and invested in public services, the white supremacist governments that came to power in the later 19th Century slashed...

November 4, 2020
Vanessa Williamson
Brief

Simplifying Student Aid

Simplifying the student aid application process and making the system easier for students and families to understand and navigate has long been high on the agenda of policymakers and advocates for college access. Despite progress, the process for completing the Free Application for Federal...

October 19, 2020
Sandy BaumKim S. Rueben
Testimony
Individual Taxes

Tax Fairness: President Donald Trump, a Case Study

Steven M Rosenthal, senior fellow, testified before the US House of Representatives Committee on Ways and Means, Oversight Subcommittee at a hearing on “Tax Fairness.” In his testimony, he examines President’s Trump’s reported taxes as a case study. Mr. Rosenthal assesses tax fairness through...

October 13, 2020
Steven M. Rosenthal
Brief

A Progressive Consumption Tax: Pairing a VAT with a UBI

The future fiscal and economic health of the United States depends on its ability to increase revenues. With high and rising public debt, an aging population that will place increasing demands on federal spending, and a need for new investments in infrastructure, research and development, and...

October 2, 2020
William G. Gale
Research report
Federal Budget and Economy

Raising Revenue with a Progressive Value-Added Tax

To raise revenue in a progressive, efficient, and administrable manner, this chapter proposes a new national consumption tax: a broad-based credit-invoice value-added tax (VAT). Th e proposal comes with several qualifications: the VAT should complement, not substitute for, new direct taxes on...

September 30, 2020
William G. Gale
Research report
Business Taxes

State Tax and Economic Review, 2020 Quarter 1

State government tax revenues showed year-over-year growth at 4.2 percent in the first quarter of 2020. However, preliminary data indicate double-digit declines in state government tax revenues in the second quarter of 2020 because of the COVID-19 pandemic and...

August 25, 2020
Lucy Dadayan
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

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