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Tax Policy Center

Research & Commentary

Speech
Federal Budget and Economy

Prepared Remarks of John A. Koskinen, Internal Revenue Service Commissioner, Before the Tax Policy Center

John A. Koskinen, Commissioner of the Internal Revenue Service (IRS), delivered this speech at the Urban-Brookings Tax Policy Center's event titled "How Do IRS Budget Cuts Affect Taxpayers and the Tax System?" on April 8, 2015.

April 8, 2015
John A. Koskinen
Research report
Federal Budget and Economy

Distributional Effects of the President's New Tax Proposals

The White House announced a package of tax proposals as part of what President Obama called “Middle Class Economics” in the State of the Union Address. This paper summarizes and discusses TPC’s distributional estimates, focusing on the distribution of all income tax cuts, the major tax cut...

January 30, 2015
Leonard E. BurmanNgan Phung
Brief
Individual Taxes

Net Capital Gains Across Zip Codes

This brief examines net capital gains realizations by utilizing zip-code level data on taxes and demographics. This data can help shed light on direct beneficiaries of preferential capital gains tax rates beyond the standard distributional tables based solely on income. In particular, this brief...

December 12, 2014
Benjamin H. HarrisLucie Parker
Brief
Federal Budget and Economy

The Mortgage Interest Deduction Across Zip Codes

This brief examines characteristics of the mortgage interest deduction by utilizing zip-code level data on taxes and demographics. In the following sections, we focus on the relationship between the mortgage interest deduction and Adjusted Gross Income, the demographic characteristics of zip...

December 5, 2014
Benjamin H. HarrisLucie Parker
Brief
Individual Taxes

EITC Claiming Across Zip Codes

This brief provides a fresh look at the role of the EITC by utilizing zip-code level data on taxes and demographics. In the following sections, we focus on the relationship between EITC claiming rates (i.e., the percent of tax returns receiving the EITC) and poverty rates, the demographic...

December 2, 2014
Benjamin H. HarrisLucie Parker
Presentation
Federal Budget and Economy

Summary of and Comments on Exempt Organization Provisions of the Tax Reform Act of 2014

The slides summarize the content of and provide detailed commentary on the exempt organization provisions of the Tax Reform Act of 2014, a discussion draft released February 26, 2014 by Dave Camp, Chairman of the Ways and Means Committee, including changes to the charitable deduction, unrelated...

September 24, 2014
Roger Colinvaux
Brief
Business Taxes

Corporate Tax is Broken and Needs Major Surgery

In a contribution to the Wall Street Journals MarketWatch Inc., Eric Toder and Alan Viard argue that recent highly publicized tax avoidance transactions by U.S. corporations reflect basic flaws in how we tax the income of multinational corporations, and that proposed reforms that maintain...

August 6, 2014
Eric ToderAlan Viard
Research report
Federal Budget and Economy

Analysis of Specific Tax Provisions in President Obama's FY2015 Budget

This document reviews several notable tax proposals in President Obamas fiscal year 2015 Budget. These include expanding the earned income tax credit (EITC) for workers without qualifying children, expanding the child and dependent care tax credit for families with young children, conforming...

June 30, 2014
Elaine MaagJames R. NunnsEric ToderRoberton C. Williams
Research report
Federal Budget and Economy

Tax Policy Issues in Designing a Carbon Tax

A carbon tax is a promising tool for discouraging the greenhouse gas emissions that cause climate change. In principle, a well-designed tax could reduce the risk of climate change, minimize the cost of emissions reductions, encourage innovation in low-carbon technologies, and raise new public...

May 27, 2014
Donald MarronEric Toder
Research report
Federal Budget and Economy

Forgotten But Not Gone: The Long-Term Fiscal Imbalance

Over the past few years, the U.S. long-term fiscal situation has improved somewhat and short-term deficits have come down. Perhaps as a result, policy makers have largely turned their attention away from dealing with fiscal issues. The fiscal problem may well be forgotten, but its not gone....

March 6, 2014
William G. GaleAlan J. Auerbach

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