Senior Fellow Eugene Steuerle examines the implications of a Clinton Administration proposal to add a charitable tax deduction for non-itemizers, revealing how the proposal adds an unnecessary complications to the tax code.
In this column Senior Fellow Eugene Steuerle examines in more detail the Clinton Administration's proposal to set a separate floor for the nonitemizer deduction, and tries to explain why certain choices were made either for political or technical reasons.
Senior Fellow Eugene Steuerle discuss how the extension of a charitable deduction to nonitemizers, if designed carefully, can increase giving moderately, while avoiding losses in revenues, increases in administrative burdens for taxpayers, and compliance problems for the IRS.
Senior Fellow Eugene Steuerle assesses President Clinton's 2001 budget proposal, and concludes that it primarily supports a sound short- and intermediate-run fiscal or macro policy, continues currently and into the future the abandonment of most functions for nonelderly, and remains on an...
In the first in a series of essay, Senior Fellow Eugene Steuerle reviews tax justice by beginning with a strong endorsement of equity principles and their powerful influence on the development of policy.