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Tax Policy Center

Research & Commentary

Research report
Federal Budget and Economy

Racial Disparities in the Treatment of Capital Income in the Federal Individual Income Tax

Although the US tax code does not explicitly reference race or ethnicity, the federal income tax system contributes to racial disparities when factors that affect tax liabilities are correlated with race. This study is the first to use the Tax Policy Center’s microsimulation model—newly enhanced...

September 28, 2023
Janet HoltzblattLaura KawanoRobert McClellandGabriella Garriga
Commentary
Federal Budget and Economy

Balancing the Need for Tax Fairness with the Unique Characteristics of Cryptocurrencies

This comment letter to the US Senate Finance Committee addresses the tax treatment of cryptocurrency staking. Stakers validate blockchain transactions and receive compensation for that work in the form of more cryptocurrency tokens. They should pay ordinary income taxes on the rewards they...

September 8, 2023
Donald Marron
Working paper
Individual Taxes

An Analysis of the Updated Graetz Proposal to Enact a Broad Reform of the Federal Tax System

May 30, 2023
James R. NunnsChenxi LuGordon B. MerminEric Toder
Working paper
Federal Budget and Economy

Incorporating Intangibles into TPC Effective Tax Rate Models

May 15, 2023
Thomas BrosyThornton Matheson
Journal Article
Federal Budget and Economy

Deconstructing the Fair Tax

April 27, 2023
William G. GaleKyle Pomerleau
Brief
Federal Budget and Economy

Adjusting the Individual Income Tax for Inflation

In 2022, the Internal Revenue Service (IRS) announced the largest inflation adjustment in decades. This brief reviews the history of the Consumer Price Index (CPI) and federal income taxes, including the indexing of the tax code in the early 1980s. It also describes the chained CPI, which is...

February 17, 2023
Robert McClelland
Working paper
Federal Budget and Economy

A New Approach for Estimating the Impact of Tax Policies by Race and Ethnicity

This working paper describes the method the Tax Policy Center (TPC) has used to enhance its tax microsimulation model to enable analysis of the distributional effects of tax policies by race and ethnicity. It also presents preliminary results using the enhanced model. Like microsimulation models...

February 10, 2023
Surachai KhitatrakunGordon B. MerminBenjamin R. PageJeffrey Rohaly
Brief
Federal Budget and Economy

Weathering the Economic Storm of Covid-19

Both the US and the UK experienced dramatic slowdowns in economic activity in response to the COVID-19 pandemic. Each enacted large-scale responses targeted at workers, and in addition, the US extended direct cash aid broadly through economic impact payments (EIPs) and then to most parents with...

January 31, 2023
Mathieu DespardChristoph GörtzElaine MaagDanny McGowan
Working paper
Federal Budget and Economy

The Whiskey Rebellion and the Fight for Equal Taxation in Early America

In response to Hamilton’s upwardly redistributive “funding system,” which directed revenue from a regressive tax on whiskey to the wealthy owners of public debt, western Pennsylvania farmers revolted, seeking a new tax system that was “equal” – that is, proportionate to wealth. To the extent...

July 18, 2022
Vanessa Williamson
Working paper
Federal Budget and Economy

Taxation and the Origins of the Constitution

In the years following the American Revolution, the states and Congress struggled to pay down the domestic debt, which had consolidated in the hands of wealthy speculators. With a serious money shortage in the countryside, small farmers found they could not pay their taxes – and many were angry...

July 18, 2022
Vanessa Williamson

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