Skip to main content
  • Experts
  • Events
  • Briefing Book
  • Resources
  • About
  • Contact
  • Support
  • Fiscal Facts
Twitter
Facebook
Logo Site
  • Topics
    • Individual Taxes
    • Business Taxes
    • Federal Budget and Economy
    • State and Local Issues
    • Campaigns, Proposals, and Reforms
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Features
Tax Policy Center

Research & Commentary

Research report
Federal Budget and Economy

Dynamic Analysis of Tax Plans: An Update

This paper gives an overview of the TPC’s methodology for dynamic analysis of tax proposals. Following the practice of official government estimators, we use a Keynesian model to estimate the short-term effects of policy changes on output relative to its full-employment level. That model assumes...

April 5, 2017
Benjamin R. PageKent Smetters
Research report
Individual Taxes

Effects of Reforms of the Home Mortgage Interest Deduction by Income Group and by State

This report considers three options for restructuring the home mortgage interest deduction – replacing the deduction with a 15 percent non-refundable interest credit, reducing the ceiling on debt eligible for an interest subsidy to $500,000, and combining the substitution of the credit for the...

December 6, 2016
Chenxi LuEric Toder
Research report
Individual Taxes

How Budget Offices Should Reframe Our Long-Term Budget Problems

Bad framing of fiscal policy contributes to a poor allocation of money collected and spent. Almost all real growth in government goes automatically to health, retirement and tax subsidies, while spending on children, the work force, and infrastructure are scheduled for decline as a share of...

December 1, 2016
C. Eugene SteuerleCaleb Quakenbush
Brief
Federal Budget and Economy

A Lame Duck President in 2017?

We usually think of lame ducks as politicians who have lost influence to their successors, but the next president could enter office with his or her influence already lost to his or her predecessors. The growing revenues that accompany economic growth traditionally provide a way for government...

November 3, 2016
C. Eugene SteuerleMaya MacGuineasTyler EvilsizerCaleb Quakenbush
Research report

Options to Restore More Discretion to the Federal Budget

US fiscal policy has long been unsustainable, driven largely by automatically growing entitlement spending and insufficient revenues. Often overlooked is the extent to which this preordained fiscal policy limits policymakers’ discretion to act on new priorities each year. This study lays out...

September 14, 2016
Rudolph G. PennerC. Eugene Steuerle
Research report
Federal Budget and Economy

Tax-Exempt Municipal Bonds and the Financing of Professional Sports Stadiums

This report takes an investigative look at federal revenue spent on professional sports stadiums. Visit the Brookings Institution's website to try...

September 1, 2016
Ted GayerAustin J. DrukkerAlexander K. Gold
Research report
Individual Taxes

Revisiting the State and Local Tax Deduction

Many federal tax reform proposals would eliminate the state and local tax (SALT) deduction. Although deficit reduction often is the rationale, there are arguments for eliminating the deduction based on economic efficiency, equity, and improved federal fiscal policy. Eliminating the deduction,...

March 31, 2016
Frank SammartinoKim S. Rueben
Working paper
Federal Budget and Economy

Incorporating State Analysis into the Tax Policy Center's Microsimulation Model: Documentation and Methodology

The Urban-Brookings Tax Policy Center’s (TPC) microsimulation model produces revenue and distributional estimates of the US federal tax system. This paper describes a reweighting procedure that allows the model to be used for analyzing taxes at the state level. We construct state weights such...

March 30, 2016
Surachai KhitatrakunGordon B. MerminNorton Francis
Working paper
Federal Budget and Economy

Incorporating State Analysis into the Tax Policy Center's Microsimulation Model: Documentation and Methodology

The Urban-Brookings Tax Policy Center’s (TPC) microsimulation model produces revenue and distributional estimates of the US federal tax system. This paper describes a reweighting procedure that allows the model to be used for analyzing taxes at the state level. We construct state weights such...

March 30, 2016
Surachai KhitatrakunGordon B. MerminNorton Francis
Journal Article

Major Tax Issues in 2016

Looking specifically at taxes, Brookings Senior Fellow William Gale and Research Assistant Aaron Krupkin write that the U.S. does not have a good tax system that raises the revenues needed “to finance government spending in a manner that is as simple, equitable, and growth-friendly as possible...

November 25, 2015
William G. GaleAaron Krupkin

Pages

  • First page
  • Previous page
  • Page 1
  • Currently on page 2
  • Page 3
  • Next page
  • Last page
  • Donate Today
  • Topics
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Privacy Policy
  • Newsletters
Twitter
Facebook
  • © Urban Institute, Brookings Institution, and individual authors, 2022.