Senior Fellow Eugene Steuerle explains that while tax reform might entail useful simplification of the tax code and the removal of many special tax breaks, it also appeals to many because of the low rate contained in a number of flat tax proposals. The size of the tax rate, however, has only a...
Senior Fellow Eugene Steuerle examines principal sources of concern about the Earned Income Tax Credit (EITC) regarding the credit's impact on work effort and the extent of noncompliance. His conclusions: (1) All transfers and taxes distort some choices, and the EITC is no exception. The EITC...
Revenues: Which Ones Really Grew?
Senior Fellow Eugene Steuerle discusses the history of tax revenues in the 20th century.
Republi-Taxes and Demo-Grants
Senior Fellow Eugene Steuerle examines the pros and cons of flat taxes and flat grants in tax and expenditure policies.
The Simple Arithmetic of Flat Taxes
Senior Fellow Eugene Steuerle explains that while tax reform might entail useful simplification of the tax code and the removal of many special tax breaks, it also appeals to many because of the low rate contained in a number of flat tax proposals. The size of the tax rate, however, has only a...
Searching for Savings in Medicare
This paper raises a number of concerns about various options and offers a number of examples of ways to slow the growth of Medicare spending.
The Multiple Goals Of Tax Reformers
Senior Fellow Eugene Steuerle examines the goals of tax reformers.
Consumption and Flat Tax
Senior Fellow Eugene Steuerle offers a partial guide for thinking about tax reform.
Can Flat Taxes be Progressive?
Senior Fellow Eugene Steuerle busts myths around the flat tax and progressivity.
The Future of the Earned Income Tax Credit (Part 2 of 3)
Senior Fellow Eugene Steuerle examines principal sources of concern about the Earned Income Tax Credit (EITC) regarding the credit's impact on work effort and the extent of noncompliance. His conclusions: (1) All transfers and taxes distort some choices, and the EITC is no exception. The EITC...