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Tax Policy Center

Research & Commentary

Testimony
State and Local Issues

Understanding The 2014 DC Tax Revision Commission’s Recommendation to Eliminate Certain Individual Income Tax Expenditures

Kim Rueben, Sol Price Fellow at the Urban Institute, and Richard Auxier, Senior Policy Associate at the Urban Institute, testified before the Council of the District of Columbia’s Committee on Business and Economic Development on March 14, 2022. The hearing included a discussion on the “Pension...

April 8, 2022
Kim S. RuebenRichard C. Auxier
Brief
Federal Budget and Economy

How Did the Tax Cuts and Jobs Act Of 2017 Affect the Housing Market?

The Tax Cuts and Jobs Act of 2017 (TCJA) dramatically changed tax law, including how taxpayers deduct the interest on their home mortgages. It narrowed the deduction in several ways, so we would expect new mortgages to be smaller than old ones. But it also raised most taxpayers’ after-tax...

March 30, 2022
Robert McClellandLivia MuccioloSafia Sayed
Research report
Federal Budget and Economy

New Evidence on The Effect of The TCJA On the Housing Market

The Tax Cuts and Jobs Act of 2017 (TCJA) dramatically changed tax law. It narrowed the subsidy on mortgage interest in several ways, which should lower mortgages and home prices; it also increased most taxpayers’ after-tax incomes, which should have the opposite effect. Thus, the TCJA’s overall...

March 30, 2022
Robert McClellandLivia MuccioloSafia Sayed
Testimony
Individual Taxes

Options for Improving the Lives of Charitable Beneficiaries Through Reform of The Charitable Deduction

Institute Fellow C. Eugene Steuerle testified before the U.S. Senate Committee on Finance on options for improving the lives of charitable beneficiaries through reform of the charitable deduction. The testimony outlines ways to create a more effective charitable incentive and makes...

March 17, 2022
C. Eugene Steuerle
Research report

Colorado’s 2020 Tax Study Group: An Overview of Meetings and Research

At the start of 2020, Governor Jared Polis organized a Tax Study Group and charged it with analyzing the efficiency and equity of Colorado’s tax system. Over the course of the year, the Tax Study Group held five learning sessions. Throughout this process, the Urban Institute’s State and Local...

March 11, 2022
Richard C. AuxierKim S. RuebenSafia Sayed
Research report

State Tax and Economic Review, 2021 Quarter 3

The global pandemic caused an unprecedented economic disruption across the nation. But two years in, state and local tax revenues are growing by double digits, much faster than state and local economies. The large gap between growth in revenues versus economic activity is an indication that some...

March 10, 2022
Lucy Dadayan
Research report
Individual Taxes

An Evaluation of THRIVE East of the River

Direct income supports (such as cash transfers) can stabilize households during crises and recoveries. They show special promise as an equitable means of assisting families of color with low incomes, who because of structural racism are disproportionately affected...

February 24, 2022
Emily Bramhall Olivia FiolPeace GwamElaine MaagEleanor NobleFay Walker
Research report

Taxing Business Incomes: Evidence from The Survey of Consumer Finances

More than half of economic income generated by closely held businesses does not appear on tax returns and that ratio has declined significantly over the past 25 years. Tax data alone provide incomplete insights about business income taxation because the incomes reported to the IRS are already...

February 23, 2022
William G. GaleSwati JoshiChristopher PulliamJohn Sabelhaus
Brief

Taxing Business Incomes: Evidence from The Survey of Consumer Finances

In this policy brief, we explore the tax implications of the fact that most of the economic income generated by closely held businesses (that is, businesses other than corporations) in the United States does not show up on tax forms. Understanding the sources of this discrepancy—including tax...

February 23, 2022
William G. GaleSwati JoshiChristopher PulliamJohn Sabelhaus
Brief

The Tax Gap’s Many Shades of Gray (Brief)

The “tax gap”—the difference between the amount of taxes owed and the amount of tax actually paid—includes substantial gray areas where the law is ambiguous and the IRS’s determination of taxes owed is debatable. Understanding the tax gap’s shades of gray can inform discussions of tax law and...

February 22, 2022
Daniel HemelJanet HoltzblattSteven M. Rosenthal

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