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Tax Policy Center

Research & Commentary

Research report
State and Local Issues

State Tax and Economic Review, 2021 Quarter 1

States reported strong revenue growth in the first quarter of 2021, but there is still large variation in revenue performance across states. Over a 12-month period (April 2020 through March 2021), state total tax revenues increased 0.6 percent compared to the same...

September 8, 2021
Lucy Dadayan
Brief
Business Taxes

Macroeconomic Analysis of Former Vice President Biden's Tax Proposals

NOTE: This is an updated version of the analysis published November 10, 2020.1

The Tax Policy Center (TPC) has analyzed the macroeconomic effects of the tax proposals that President Joe Biden advanced during his 2020 presidential campaign. We find the...

July 21, 2021
Benjamin R. PageJeffrey RohalyThornton MathesonGordon B. MerminJason DeBackerRichard Evans
Working paper
Campaigns, Proposals, and Reforms

A Sensitivity Analysis of a Detailed Macroeconomic Analysis of President Biden's 2020 Campaign Tax Proposals

In this paper, we extend the analysis in DeBacker et al. (2021) and consider the sensitivity of the simulation results to the values of important, exogenous parameters. Like any model, the OG...

July 21, 2021
Richard EvansJason DeBackerBenjamin R. Page
Journal Article
Business Taxes

Harry Grubert’s Evolving Views on International Tax Policy

Harry Grubert made important contributions to our thinking about international tax policies. He identified the numerous margins on which corporate tax systems could distort behavior in a global economy and estimated the relative costs of these distortions. His views evolved over time from...

July 20, 2021
Eric Toder
Journal Article
Business Taxes

Does the Federal Income Tax Law Favor Entrepreneurs?

This paper estimates the effective tax rate on entrepreneurial income, defined as the return to an individual who starts a successful new business and then sells their interest once it becomes an established enterprise. The rate depends on both the tax imposed on the appreciation of the firm’s...

July 20, 2021
Eric Toder
Working paper
Campaigns, Proposals, and Reforms

A Detailed Macroeconomic Analysis of President Biden's 2020 Campaign Tax Proposals

This paper provides a detailed exposition of the effects of President Biden’s 2020 campaign proposal on the U.S. economy and budget that are summarized in Page et al. (2021).  The analysis is done using...

July 20, 2021
Jason DeBackerRichard EvansBenjamin R. Page
Research report
State and Local Issues

Surveying State Leaders on the State of State Taxes

State taxes were upended in the aftermath of the COVID-19 pandemic as governments shut down large parts of the economy. While overall state tax revenues have fared better than expected since then, state leaders have been closely examining existing tax policies and...

July 13, 2021
Lucy DadayanKim S. Rueben
Research report
State and Local Issues

State Tax and Economic Review, 2020 Quarter 4

States reported solid revenue growth in the fourth quarter of 2020, but there is large variation across states and across revenue sources. Over a nine-month period (April through December 2020), state total tax revenues declined 2.2 percent compared to the same...

July 7, 2021
Lucy Dadayan
Research report
Federal Budget and Economy

The Tax Cuts and Jobs Act: Searching for Supply-side Effects

The Tax Cuts and Jobs Act of 2017 (TCJA) instituted the most substantial changes in taxation in decades and was designed to boost the economy via supply-side incentives. This paper reviews these changes and examines the impacts on economic aggregates through 2019. The Act clearly reduced revenue...

July 6, 2021
William G. GaleClaire Haldeman
Testimony
Individual Taxes

The Effect of Tax Enforcement on Revenues

Janet Holtzblatt, senior fellow in the Tax Policy Center, testified before the Select Revenue Measures and Oversight subcommittees of House Ways and Means at a hearing on the tax gap and improving tax administration. The testimony focused on four key areas: the impact of reductions in the IRS’s...

June 10, 2021
Janet Holtzblatt

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