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Tax Policy Center

Research & Commentary

Research report
Individual Taxes

Safely Expanding Research Access to Administrative Tax Data: Creating a Synthetic Public Use File and a Validation Server

Administrative tax data contain a wealth of information that is potentially valuable for research and analysis. However, the legal and ethical imperative to protect taxpayer privacy has restricted their access to a small number of government analysts and select researchers. We propose to develop...

October 25, 2018
Leonard E. BurmanAlex EnglerSurachai KhitatrakunJames R. NunnsSarah ArmstrongJohn IselinGraham MacDonald
Research report
Federal Budget and Economy

A U.S. Fiscal Crisis?

Recent tax cuts and the relaxation of spending caps on much of discretionary spending have added massively to the federal debt. Neither political party is showing much interest in controlling deficits and unless there are large changes in fiscal policies we are firmly on a road to a fiscal...

October 17, 2018
Rudolph G. Penner
Speech
Federal Budget and Economy

The Role of Experts in Today's Political Climate

This speech was delivered before the Annual Meeting of the OECD Network of Parliamentary Budget Officials and Independent Fiscal Institutions in Seoul, South Korea on July 4, 2018.

October 3, 2018
Rudolph G. Penner
Research report
Federal Budget and Economy

Harnessing The U.S. Intergovernmental Grant System for Place-Based Assistance In Recession and Recovery

American places are pulling apart from one another—economically, socially, and politically. Declining regional income convergence, increasing geographic concentration of joblessness, and an increasing awareness of the social costs of long-term joblessness and economic isolation have led many...

October 2, 2018
Tracy Gordon
Brief
Federal Budget and Economy

Who Benefits from Expanding the EITC or CTC?

The Tax Cuts and Jobs Act (TCJA) missed an opportunity to help low-income childless workers, very low-income families with children, and families with young children – all groups where investments could be particularly productive. The child tax credit (CTC) and earned income tax credit (EITC)...

July 30, 2018
Elaine Maag
Journal Article
Federal Budget and Economy

The Federal Budget Outlook: We Are Not Winning

In this article, Auerbach, Gale, and Krupkin discuss the federal budget outlook, examining long-term debt and the fiscal gap using recently updated data from the Congressional Budget Office and the Social Security and Medicare boards of trustees.

July 30, 2018
Alan J. AuerbachWilliam G. GaleAaron Krupkin
Journal Article
Business Taxes

Distributional Implications of a Carbon Tax

In this paper, part of the Carbon Tax Research Initiative led by Columbia University’s SIPA Center on Global Energy Policy, we estimate how a carbon tax would affect the distribution of tax burdens across US taxpayers. We consider three carbon tax scenarios that would price carbon at roughly $14...

July 19, 2018
Joseph RosenbergEric ToderChenxi Lu
Research report
Federal Budget and Economy

Evaluating Tax Expenditures

Increased demand for better use of evidence in policymaking has sparked bipartisan support for better evaluation of federal spending programs. Tax expenditures, spending-like subsidies embedded in the tax code, cost taxpayers roughly as much as domestic discretionary programs, yet receive little...

July 10, 2018
Benjamin H. HarrisC. Eugene SteuerleCaleb Quakenbush
Brief
Federal Budget and Economy

Policy Brief: Same-Sex Married Tax Filers after Windsor and Obergefell

Supreme Court rulings in 2013 and 2015 established and expanded rights to same-sex marriage in the U.S. One of the most visible and impactful ways the federal government recognized these new rights was by allowing—indeed, requiring—legally-married same-sex couples to file federal tax returns as...

June 28, 2018
Robin FisherGeof GeeAdam Looney
Brief
Federal Budget and Economy

Helping Workers during Recessions

When a recession hits, the federal government usually responds with tax cuts and additional financial assistance, because automatic policies built into the law often prove inadequate and elected officials need and want to respond to the crisis. This brief compares the distributional and stimulus...

June 14, 2018
C. Eugene SteuerleCaleb QuakenbushElaine Maag

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