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Tax Policy Center

Research & Commentary

Speech
Individual Taxes

Challenges & Opportunities for Charities after the 2017 Tax Cuts and Jobs Act

Eugene Steuerle, Richard Fisher Chair at the Urban Institute and co-founder of the Urban-Brookings Tax Policy Center gave this luncheon presentation at the ABA Tax Meetings Exempt Organization.

May 11, 2018
C. Eugene Steuerle
Research report
Individual Taxes

Estimating the Effects of Tax Reform on Compliance Burdens

The Tax Policy Center (TPC), in conjunction with the Internal Revenue Service Office of Research, Applied Analytics and Statistics (RAAS), has recently developed distributional estimates of individual compliance costs for tax filers. This paper describes the process used by TPC to incorporate...

May 9, 2018
Daniel BergerEric ToderVictoria L. BryantJohn L. GuytonPatrick Langetieg
Research report
Federal Budget and Economy

The Federal Budget Outlook: Even Crazier After All These Years

We examine the budget outlook, given new Congressional Budget Office (CBO) projections that reflect the recently enacted tax bill and spending deals. The prospect of routine trillion-dollar deficits has dominated public response to CBO’s report, but the underlying problem is even more serious....

April 23, 2018
Alan J. AuerbachWilliam G. GaleAaron Krupkin
Testimony
Individual Taxes

Reflections on the Tax Cuts and Jobs Act

Mark Mazur, Director of the Urban-Brookings Tax Policy Center, testified before the Joint Economic Committee during a hearing entitled “Unleashing America’s Economic Potential.” In his testimony, Mazur presented a review of the principles of desirable tax policy, clear and less clear findings...

April 11, 2018
Mark J. Mazur
Research report
Individual Taxes

Improving the Child Tax Credit for Very Low-Income Families

Children under age 6 experience the highest rates of poverty of any age group and are particularly vulnerable to poverty’s lasting effects. The child tax credit (CTC) provides a $2,000 per child credit for children under age 17 (along with a credit of up to $500 per dependent 17 and older). But...

April 1, 2018
Elaine MaagChye-Ching HuangEmily HortonChloe Cho
Brief
Federal Budget and Economy

Reconsidering Americans' Overestimates of Government Waste and Foreign Aid

Widespread and profound public misinformation about government presents a serious challenge to democratic accountability. This paper demonstrates that two of the most common examples of public misperception may be systematically overestimated; public misperceptions of “foreign aid” spending and...

March 30, 2018
Vanessa Williamson
Research report
State and Local Issues

The Effect of The TCJA Individual Income Tax Provisions Across Income Groups and Across the States

The Tax Cut and Jobs Act (TCJA) will reduce individual income taxes on average for all income groups and in all states. Unlike prior Tax Policy Center reports, this analysis focuses on the distribution of the individual income tax changes, and does not include changes in the corporate income tax...

March 28, 2018
Frank SammartinoPhilip StallworthDavid Weiner
Journal Article
Business Taxes

Overview of the EMF 32 Study on U.S. Carbon Tax Scenarios

The Energy Modeling Forum (EMF) 32 study on carbon tax scenarios analyzed a set of illustrative policies in the United States that place an economy-wide tax on fossil-fuel-related carbon dioxide (CO2) emissions, a carbon tax for short. Eleven modeling teams ran these stylized scenarios, which...

March 20, 2018
James R. McFarlandAllen A. FawcettAdele C. MorrisJohn M. ReillyPeter J. Wilcoxen
Journal Article
Business Taxes

Policy Insights from the EMF 32 Study on U.S. Carbon Tax Scenarios

The Stanford Energy Modeling Forum exercise 32 (EMF 32) used 11 different models to assess emissions, energy, and economic outcomes from a plausible range of economy-wide carbon price policies to reduce carbon dioxide (CO2) emissions in the United States. Here we discuss the most policy-relevant...

March 20, 2018
Alexander R. BarronAllen A. FawcettMarc A. C. HafsteadJames R. McFarlandAdele C. Morris
Research report
Individual Taxes

The Effects of Estate and Inheritance Taxes on Entrepreneurship

Despite its relatively small role in the federal taxation system—accounting for less than 1 percent of revenues—the estate and gift tax is controversial. This paper surveys evidence on the effect of estate and inheritance taxes on entrepreneurship and presents some new evidence. We use the...

March 5, 2018
Leonard E. BurmanRobert McClellandChenxi Lu

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