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Tax Policy Center

Research & Commentary

Research report
Individual Taxes

Evaluating Broad-Based Approaches for Limiting Tax Expenditures

This paper evaluates six options to achieve across-the-board reductions to a group of major exclusions and deductions in the income tax: (1) limiting their tax benefit to a maximum percentage of income, (2) imposing a fixed dollar cap, (3) reducing them by fixed-percentage amount, (4) limiting...

July 10, 2013
Eric ToderJoseph RosenbergAmanda Eng
Research report
Individual Taxes

State and Local Tax Deductions

Federal taxpayers choose between itemizing deductions and claiming the standard deduction. Itemizers can claim deductions for state and local income and property taxes paid. (Through 2013, taxpayers may deduct state and local sales taxes paid in lieu of income taxes.) In 2011, 46.6 million...

July 1, 2013
Yuri Shadunsky
Research report
Individual Taxes

Tax Policy and the Size of Government

Measuring the size of government is not simple. Standard measures omit important aspects of government action such as the many deductions, credits, and other tax preferences used to influence resource allocation. We argue that many tax preferences are effectively spending. Traditional measures...

June 24, 2013
Donald MarronEric Toder
Brief
Individual Taxes

Finding Just the Right Tax Rate

In a contribution to the New York Times' Room for Debate, Kim Rueben argues if the tax rate for marijuana is too high, people will continue to buy weed from the guy on the street. However, setting the tax rate too low leaves revenue on the table and use might boom.

May 23, 2013
Kim S. Rueben
Brief
Federal Budget and Economy

Budget Hawks, Doves Deadlocked? Send in the Foxes.

In a contribution to the Christian Science Monitor, Donald Marron argues for a new way of approaching the U.S.'s budget woes.

August 17, 2011
Donald Marron
Research report
Individual Taxes

Focus on the Tax 'Avoidance' Gap

President Obama's tax reform task force has been asked to propose ways to close the $300 billion tax gap, which is the estimated difference between taxes owed and taxes paid either voluntarily or through enforcement. But the amount of money lost to legal tax avoidance - the difference between an...

September 10, 2009
Eric Toder

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