Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.
Senior Fellow Eugene Steuerle considers the future of the single business tax--it could unwind only over a long period of time. He suggests that any expansion is likely to go hand-in-hand with a reduced reliance on other taxes. It could give states more elastic and stable tax sources. At the...
Senior Fellow Eugene Steuerle comments on what makes Social security and Medicare reform suffer from the same problem that for so long made budget reform difficult. He argues that the reform efforts measure gains and losses, winners and losers, from a base of a system that is imbalanced and...
Senior Fellow Eugene Steuerle makes case for not taxing lump sum windfalls such as rewards if the recipient immediately designates that income to another party or parties.
Senior Fellow Eugene Steuerle examines what he finds may be the most remarkable changes in government fiscal policy in this century: the growth in relative power and revenues of state governments.
Senior Fellow Eugene Steuerle examines the merits of a tax bill. He finds that if the procedure followed in drafting this bill would set a standard for the future tax legislation, there is some hope that we will soon see the end to the legislative tendency to add ever increasing levels of...
Senior Fellow Eugene Steuerle examines the possible implications of easy public access to the information returns provided by nonprofit organizations to the Internal Revenue Service.
Senior Fellow Eugene Steuerle discusses what the future might hold for nonprofit organizations as technological advances make their financial records public.
Senior Fellow Eugene Steuerle suggests what ought to be done with expected surpluses, given the unlikelihood of a tax cut during the fiscal year in which he writes.
The Individual AMT: More Than a Small Fix Is Needed
Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.
Will the Single Business Tax Catch On?
Senior Fellow Eugene Steuerle considers the future of the single business tax--it could unwind only over a long period of time. He suggests that any expansion is likely to go hand-in-hand with a reduced reliance on other taxes. It could give states more elastic and stable tax sources. At the...
Social Security Reform: The Budget Debate All Over Again
Senior Fellow Eugene Steuerle comments on what makes Social security and Medicare reform suffer from the same problem that for so long made budget reform difficult. He argues that the reform efforts measure gains and losses, winners and losers, from a base of a system that is imbalanced and...
Home Run Kings, Unabombers, and the Taxation of Generosity
Senior Fellow Eugene Steuerle makes case for not taxing lump sum windfalls such as rewards if the recipient immediately designates that income to another party or parties.
The Extraordinary Growth in State Government Revenues
Senior Fellow Eugene Steuerle examines what he finds may be the most remarkable changes in government fiscal policy in this century: the growth in relative power and revenues of state governments.
The 1998 Tax Bill: Setting A Higher Standard?
Senior Fellow Eugene Steuerle examines the merits of a tax bill. He finds that if the procedure followed in drafting this bill would set a standard for the future tax legislation, there is some hope that we will soon see the end to the legislative tendency to add ever increasing levels of...
Half-Truths and the Development of Tax Policy
Senior Fellow Eugene Steuerle offers some suggestions for reinforcing government institutions in a time of current scandal and half-truths.
The Coming Revolution in the Charitable Sector (Part 2of 2)
Senior Fellow Eugene Steuerle examines the possible implications of easy public access to the information returns provided by nonprofit organizations to the Internal Revenue Service.
The Coming Revolution in the Charitable Sector (Part 1 of 2)
Senior Fellow Eugene Steuerle discusses what the future might hold for nonprofit organizations as technological advances make their financial records public.
Spending Future Surpluses: A Return to Normalcy?
Senior Fellow Eugene Steuerle suggests what ought to be done with expected surpluses, given the unlikelihood of a tax cut during the fiscal year in which he writes.