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.
Like Rip Van Winkle, baby boomers have awoken to find that they have aged. Their retirement is looming, and now it seems that everyone is worried about saving for it. The popular press, with the assistance of the financial services industry, has made saving for retirement a trendy topic....
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election and prepare the Treasury for the future.
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election--specifically with regard to Social Security.
The diversity of state programs makes comparison of fiscal activities across states and over time difficult. This paper compares ongoing surveys that provide data about state revenues and expenditures from the Census Bureau, National Association of State Budget Officers, National Conference of...
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election--specifically with regard to promoting good tax policy.
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election--specifically with regard tax reform.
The use of tax incentives instead of direct spending to promote social and economic goals is growing. This paper considers whether it matters if fiscal interventions take the form of direct spending or tax breaks. Tax breaks can, and increasingly do, replace spending programs with the same...
Senior Fellow Eugene Steuerle discusses the need for marriage penalty relief in the tax code, concluding that a tax world in which single filing is available to all who share resources and even beds but not to those who happen to believe in marriage vows is too capricious and arbitrary to remain...
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.
The Limits of Saving
Like Rip Van Winkle, baby boomers have awoken to find that they have aged. Their retirement is looming, and now it seems that everyone is worried about saving for it. The popular press, with the assistance of the financial services industry, has made saving for retirement a trendy topic....
Summers' Time: Preparing Treasury for the Future (Part 5 of 5)
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election and prepare the Treasury for the future.
Summers' Time: The Social Security Opportunity (Part 4 of 5)
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election--specifically with regard to Social Security.
Sources of Data about State Government Revenues and Expenditures
The diversity of state programs makes comparison of fiscal activities across states and over time difficult. This paper compares ongoing surveys that provide data about state revenues and expenditures from the Census Bureau, National Association of State Budget Officers, National Conference of...
Summers' Time: Promoting Good Tax Policy (Part 3 of 5)
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election--specifically with regard to promoting good tax policy.
Summers' Time: The Tax Option (Part 2 of 5)
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election--specifically with regard tax reform.
Summers' Time... (Part 1 of 5)
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election.
Tax Cuts or Spending - Does it Make a Difference?
The use of tax incentives instead of direct spending to promote social and economic goals is growing. This paper considers whether it matters if fiscal interventions take the form of direct spending or tax breaks. Tax breaks can, and increasingly do, replace spending programs with the same...
How De Facto Optional Filing Demands Marriage Penalty Relief
Senior Fellow Eugene Steuerle discusses the need for marriage penalty relief in the tax code, concluding that a tax world in which single filing is available to all who share resources and even beds but not to those who happen to believe in marriage vows is too capricious and arbitrary to remain...