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Tax Policy Center

Research & Commentary

Journal Article
Federal Budget and Economy

Does Debt Matter?

It is politically implausible to solve entirely America's budget problem on the spending side, Rudolph Penner states in "The International Economy" journal (spring 2013). Taxes will have to increase as well.

June 26, 2013
Rudolph G. Penner
Brief
Individual Taxes

Taxing Private Equity Funds and Their Partners: A Debate on Current Law

The following is the text of a debate that occurred between Rosenthal and Needham at the May meeting of the American Bar Association Section of Taxation in Washington regarding the proper tax treatment of private equity funds and their partners under current law. The introduction should be...

June 25, 2013
Steven M. Rosenthal
Research report
Individual Taxes

Analysis of Specific Tax Provisions in President Obama's FY2014 Budget

This document reviews several notable tax proposals in President Obamas Fiscal Year 2014 Budget. These include a 28 percent limit on certain tax expenditures, a cap on tax preferences for retirement savers with high balances, a minimum tax ("Buffett Rule") on high-income taxpayers, alternative...

May 7, 2013
Benjamin H. HarrisJames R. NunnsKim S. RuebenEric ToderRoberton C. Williams
Research report
Federal Budget and Economy

Fiscal Fatigue: Tracking the Budget Outlook as Political Leaders Lurch from One Artificial Crisis to Another

With the passage of the recent tax act, many observers are claiming that fiscal issues have been, essentially, resolved and that the nation should move on to other issues. The February 2013 release of the Congressional Budget Offices Budget and Economic Outlook provides an opportunity to re-...

February 27, 2013
Alan J. AuerbachWilliam G. Gale
Research report
Federal Budget and Economy

What You Should Know About the Budget Outlook

The Congressional Budget Office released its latest Budget and Economic Outlook earlier this week. As always, the Outlook provides insight into the fiscal status of the federal government. The Outlook shows that, while we do not face an imminent budget crisis, we are not out of the woods. The 10...

February 7, 2013
William G. Gale
Research report
Federal Budget and Economy

Today's Unsustainable Budget Policy: A Recount

Although the recently passed American Taxpayer Relief Act instituted meaningful deficit reduction relative to previous policy, it still left the budget a far distance from any sustainable path. Under a plausible scenario, deficits never fall below 3.4 percent of GDP and rise to 5.4 percent of...

January 29, 2013
C. Eugene SteuerleBenjamin H. HarrisCaleb Quakenbush
Brief
Federal Budget and Economy

Why Do We Keep Jumping Over Fiscal Cliffs With Bungee Cords?

January 10, 2013
C. Eugene Steuerle
Research report
Individual Taxes

Tax Provisions in the American Taxpayer Relief Act of 2012 (ATRA)

The fiscal cliff debate culminated in the passage of the American Taxpayer Relief Act of 2012 (ATRA). ATRA makes permanent most of the tax cuts enacted in 2001 and 2003, permanently patches the alternative minimum tax, extends for five years the enhancements to individual income tax credits...

January 8, 2013
James R. NunnsJeffrey Rohaly
Brief
Federal Budget and Economy

Legislative Options for Simplifying and Restructuring the Charitable Deduction

Section 170 of the Internal Revenue Code (Charitable Contributions) now contains 16 subsections divided into 75 paragraphs and who knows how many subparagraphs. The CCH version of Section 170 and its legislative history takes up 35 pages. In addition, much of this voluminous statute is difficult...

January 6, 2013
Dan Halperin
Presentation
Campaigns, Proposals, and Reforms

Dead Men Ruling: The Decline of Fiscal Democracy in America

On January 3, 2013, the 113th session of the U.S. Congress opened with a fiscal cliff averted, but a country still stuck in a less-recognized fiscal bind. In the first video of a three-part series, Urban Institute Fellow Eugene Steuerle, a former deputy assistant secretary of the Treasury for...

January 3, 2013
C. Eugene Steuerle

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