In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses the challenge of determining how much progressivity is good for the tax system.
In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle compares the importance of progressivity with the need for individual equity.
In this essay, Senior Fellow Eugene Steuerle discusses his main concern with the IRS -- the fact that it is not organized according to the programs it administers as much as by tax returns.
This article introduced FAS 133, which was a new accounting standard for derivatives and hedges—and then compared the tax rules applicable to these instruments. It suggested the two sets of rules be reconciled. That is, derivatives be marked-to-market for tax purposes, as they are for financial...
Senior Fellow Eugene Steuerle argues that the fatal flaw in the administration's strategy behind its private pension proposal is that it is not integrated either with social security reform or with further reform of the private pension system. Accordingly, if adopted as proposed, USA accounts...
And Equal (Tax) Justice for All? (Part 6 of 8)
In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses how to determine the tax and expenditure base.
And Equal (Tax) Justice for All? (Part 5 of 8)
In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses the measurement of progressivity.
And Equal (Tax) Justice for All? (Part 4 of 8)
In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses the challenge of determining how much progressivity is good for the tax system.
And Equal (Tax) Justice for All? (Part 3 of 8)
In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle compares the importance of progressivity with the need for individual equity.
And Equal (Tax) Justice for All? (Part 2 of 8)
In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses the importance of both horizontal and vertical equity.
And Equal (Tax) Justice for All? (Part 1 of 8)
In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses the primary importance of equity in the tax system.
IRS Organization and Reorganization: A Remaining Defect - Part 1 of 2
In this essay, Senior Fellow Eugene Steuerle discusses his main concern with the IRS -- the fact that it is not organized according to the programs it administers as much as by tax returns.
The Uncertain Support Behind 'Marriage Penalty' Relief
Senior Fellow Eugene Steuerle examines the political challenges of achieving true marriage penalty relief in the tax code.
Tax and Accounting for Derivatives: Time for Reconciliation
This article introduced FAS 133, which was a new accounting standard for derivatives and hedges—and then compared the tax rules applicable to these instruments. It suggested the two sets of rules be reconciled. That is, derivatives be marked-to-market for tax purposes, as they are for financial...
The Administration's USA Account Proposal (Part 3 of 3)
Senior Fellow Eugene Steuerle argues that the fatal flaw in the administration's strategy behind its private pension proposal is that it is not integrated either with social security reform or with further reform of the private pension system. Accordingly, if adopted as proposed, USA accounts...