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Tax Policy Center

Research & Commentary

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

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
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
Research report
Federal Budget and Economy

The Federal Budget Outlook: Even Crazier After All These Years

We examine the budget outlook, given new Congressional Budget Office (CBO) projections that reflect the recently enacted tax bill and spending deals. The prospect of routine trillion-dollar deficits has dominated public response to CBO’s report, but the underlying problem is even more serious....

April 23, 2018
Alan J. AuerbachWilliam G. GaleAaron Krupkin
Testimony
Individual Taxes

Reflections on the Tax Cuts and Jobs Act

Mark Mazur, Director of the Urban-Brookings Tax Policy Center, testified before the Joint Economic Committee during a hearing entitled “Unleashing America’s Economic Potential.” In his testimony, Mazur presented a review of the principles of desirable tax policy, clear and less clear findings...

April 11, 2018
Mark J. Mazur
Brief
Federal Budget and Economy

Reconsidering Americans' Overestimates of Government Waste and Foreign Aid

Widespread and profound public misinformation about government presents a serious challenge to democratic accountability. This paper demonstrates that two of the most common examples of public misperception may be systematically overestimated; public misperceptions of “foreign aid” spending and...

March 30, 2018
Vanessa Williamson
Research report
Federal Budget and Economy

The Fiscal Outlook in a Period of Policy Uncertainty

While policy makers and news headlines focus on debates about health care and tax policy, the U.S. fiscal outlook remains troubling and is a constraint against which new proposals should be judged. Budget deficits appear manageable in the short run, but the nation’s debt-GDP ratio is already...

August 7, 2017
Alan J. AuerbachWilliam G. Gale
Commentary
Federal Budget and Economy

Can Republicans Thread the Needle on Tax Policy?

Bill Gale discusses the current tax reform initiatives by Congress and the Administration and outlines some issues Republicans may face when trying to pass tax legislation in this...

August 2, 2017
William G. Gale
Research report
Business Taxes

Is a Territorial Tax System Viable for the United States?

Territorial tax systems require clear rules to distinguish between taxable domestic and exempt foreign-source income. Defining the source of a multinational company’s profits is difficult, however, especially for profits that are attributable to intangible assets. Shifting of reported profits to...

March 28, 2017
Eric Toder

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