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

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

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
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
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
Brief
Individual Taxes

Do Estate and Inheritance Taxes Affect 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 brief surveys research on the effect of estate and inheritance taxes on entrepreneurship and presents new evidence. We find that...

March 5, 2018
Leonard E. BurmanRobert McClellandChenxi Lu
Research report
Individual Taxes

Same-Sex Married Tax Filers After Windsor and Obergefell

This paper provides new estimates of the number and characteristics of same-sex married couples after Supreme Court rulings in 2013 and 2015 established rights to same-sex marriage. Treasury and the Internal Revenue Service (IRS) subsequently ruled that same-sex spouses would be treated as...

February 28, 2018
Robin FisherGeof GeeAdam Looney
Research report
State and Local Issues

Follow the Money: How to Track Federal Funding to Local Governments

To respond effectively to state and federal policy changes, city leaders, non-profit service providers, advocates, and researchers all need accurate data on how federal funds flow to local governments. Unfortunately, those data are spread across multiple sources that are often indecipherable or...

February 27, 2018
Megan RandallTracy GordonSolomon GreeneErin Huffer
Research report
Individual Taxes

The Tax Reform Tradeoff: Eliminating Tax Expenditures, Reducing Rates Final Report

This exercise is a structured analysis to understand the implications that repealing tax expenditures would have for the overall federal tax system. The baseline tax law for the calculations in this exercise is the law in effect before enactment of the Tax Cuts and Jobs Act (essentially the Tax...

February 22, 2018
TPC Staff

Pages

  • First page
  • Previous page
  • …
  • Page 18
  • Page 19
  • Page 20
  • Page 21
  • Currently on page 22
  • Page 23
  • Page 24
  • Page 25
  • Page 26
  • …
  • 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, 2022.