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...
Senior Fellow Eugene Steuerle argues that there are advantages to the administration's USA account proposal. It would attempt to use some general revenues to fortify and build up the private pension system. He concludes that with luck, it would develop and reinforce better saving patterns by...
There are many items in the tax law that add significant complexity with little gain in some other area like equity or efficiency. Almost no one would introduce many provisions now in current law, if designing a Code from scratch. Once there, however, these complexities are hard to remove.
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...
The Administration's USA Account Proposal (Part 2 of 3)
Senior Fellow Eugene Steuerle argues that there are advantages to the administration's USA account proposal. It would attempt to use some general revenues to fortify and build up the private pension system. He concludes that with luck, it would develop and reinforce better saving patterns by...
The Impact of Complexity in the Tax Code on Individual Taxpayers and Small Businesses
There are many items in the tax law that add significant complexity with little gain in some other area like equity or efficiency. Almost no one would introduce many provisions now in current law, if designing a Code from scratch. Once there, however, these complexities are hard to remove.
The Administration's USA Account Proposal (Part 1 of 3)
Senior Fellow Eugene Steuerle comments on the apparent demise of the Clinton Administrations USA proposal, and examines its pros and cons.