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Tax Policy Center

Research & Commentary

Research report
Federal Budget and Economy

Scaling Microsimulation Modeling in the Cloud: A Guide

This document introduces the goals of Modeling in the Cloud at the Urban Institute. It details how our cloud-based system uses continuous deployment, containers, an interface, and computing and storage components that leverage Amazon Web Services (AWS), then lists lessons learned and critical...

August 30, 2019
Jessica KellyKyle UeyamaAlyssa Harris
Brief
Federal Budget and Economy

Why Local Governments Should Prepare for the Fiscal Effects of a Dwindling Coal Industry

This policy brief summarizes the implications of a carbon-constrained future on coal-dependent local governments in the United States. It considers the outlook for US coal production over the next decade under such conditions and explores how county finances could be affected. It also considers...

August 20, 2019
Adele C. MorrisNoah KaufmanSiddhi Doshi
Journal Article
Individual Taxes

Effects of the Tax Cuts and Jobs Act on State Individual Income Taxes

In December 2017, President Donald Trump signed into law PL 115-97, commonly known as the Tax Cuts and Jobs Act (TCJA), which substantially changed federal individual and corporate income taxes. Many of the income tax changes in the TCJA will affect state income taxes through existing links...

August 16, 2019
Erin HufferJohn IselinFrank SammartinoDavid Weiner
Research report
Individual Taxes

Shifting Child Tax Benefits in the TCJA Left Most Families About the Same

This report analyzes the main provisions of the federal income tax code that provide benefits to families with children, comparing current law with what would be happening had the TCJA not been enacted, and discusses the TCJA’s implications for families of different income levels. On net, almost...

August 16, 2019
Elaine Maag
Brief
Business Taxes

What are the Largest Business Tax Expenditures?

In this brief, we list the 10 major business tax expenditures with the largest revenue losses, as defined by the Office of Tax Analysis (OTA) of the US Treasury Department and the Congressional Joint Committee on Taxation (JCT). We provide a brief description of each provision and briefly...

July 17, 2019
Frank SammartinoEric Toder
Brief
Individual Taxes

What are the Largest Nonbusiness Tax Expenditures?

In this brief we consider the largest nonbusiness tax expenditures in the individual income tax. We provide a description of these provisions, estimates of their cost and the distribution of their tax benefits across income groups, and briefly summarize their effects. We consider tax...

July 17, 2019
Frank SammartinoEric Toder
Research report
Federal Budget and Economy

Distributional Effects of Individual Income Tax Expenditures After the 2017 Tax Cuts and Jobs Act

This paper provides estimates of the total cost of and distributional effects of nonbusiness tax expenditures claimed on individual tax returns after enactment of the 2017 Tax Cuts and Jobs Act, taking account of interactions among provisions. Nonbusiness tax expenditures will reduce tax...

June 5, 2019
Eric ToderDaniel Berger
Research report
Federal Budget and Economy

The TCJA: What Might Have Been

The Tax Cuts and Jobs Act was passed into law on a dramatically accelerated schedule. That speed and the enormous scope of the TJCA and its individual elements suggests that alternatives may have been overlooked. The consequences of a proposed change in tax law are usually estimated with a...

March 26, 2019
Robert McClellandDaniel BergerAlyssa HarrisChenxi LuKyle Ueyama
Testimony
Federal Budget and Economy

Temporary Tax Policy in the United States

On March 12, 2019, Mark Mazur testified in front of the 116th United States House of Representatives Committee on Ways and Means, Subcommittee on Select Revenue Measures for a hearing entitled, "Temporary Policy in the Internal Revenue Code."

March 12, 2019
Mark J. Mazur
Testimony
Campaigns, Proposals, and Reforms

The 2017 Tax Law: Impact on the Budget and American Families

On February 27, 2019 William G. Gale testified in front of the 116th U.S. House of Representatives Committee on the Budget for a hearing entitled, "2017 Tax Law: Impact on the Budget and American Families."

February 27, 2019
William G. Gale

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