Senior Fellow Eugene Steuerle argues that by hiding the ways in which income avoids taxation, one might end up supporting a less efficient tax system, larger government, and higher tax rates.
Senior Fellow Eugene Steuerle examines the relationship between good tax policy, deficits, and surpluses in this essay, drawing implications to current policy development.
Senior Fellow Eugene Steuerle argues that saving the surplus is good, but it is not always better than tax cuts. And while smaller government avoids some of the distortions associated with larger government, it is not always superior to a government that better meets important societal needs....
Senior Fellow Eugene Steuerle considers 1999 tax proposals, and concludes that current law sets a baseline that can be misleading when measuring the costs of a tax bill. A different baseline would yield a very different perception of when the tax bill was costing revenues and when it was not. In...
Senior Fellow Eugene Steuerle examines the merits of a tax cut, and finds: Tax cuts are a valid means of achieving smaller government, but they only work if expenditures somehow follow a similar path, especially in the long-term. By the same token, not all tax cuts are bad nor are all spending...
Senior Fellow Eugene Steuerle argues that the a simpler tax code wont be developed until someone in the Executive Branch or in Congress is given greater responsibility for reporting on the consequences of our tax laws. The way to change the current situation would be to assign fiduciary-like...
Senior Fellow Eugene Steuerle expresses confidence that a tax simplification package is likely in the near future. He offers his ideas for what should be included in such a bill.
Senior Fellow Eugene Steuerle offers the expertise of American University Professor Janet Spragens, executive director of the American Tax Policy Institute. He shows that she made a strong case that more attention ought to be paid to the needs of low-income taxpayers. Indirectly, she points to...
And Equal (Tax) Justice for All? (Part 1 of 8)
In this essay, as part of a series on tax justice, Senior Fellow Eugene Steuerle discusses the primary importance of equity in the tax system.
Should Taxpayers Be Classified by a Comprehensive Measure of Income?
Senior Fellow Eugene Steuerle argues that by hiding the ways in which income avoids taxation, one might end up supporting a less efficient tax system, larger government, and higher tax rates.
Are Good Times and Good Tax Policy Incompatible?
Senior Fellow Eugene Steuerle examines the relationship between good tax policy, deficits, and surpluses in this essay, drawing implications to current policy development.
Greenspan and the Economists' Mantra on Tax Cuts
Senior Fellow Eugene Steuerle argues that saving the surplus is good, but it is not always better than tax cuts. And while smaller government avoids some of the distortions associated with larger government, it is not always superior to a government that better meets important societal needs....
The Cost of the Tax Bill: Do We Count Fairly?
Senior Fellow Eugene Steuerle considers 1999 tax proposals, and concludes that current law sets a baseline that can be misleading when measuring the costs of a tax bill. A different baseline would yield a very different perception of when the tax bill was costing revenues and when it was not. In...
"Logical Limits" of Tax Bill Arguments
Senior Fellow Eugene Steuerle examines the merits of a tax cut, and finds: Tax cuts are a valid means of achieving smaller government, but they only work if expenditures somehow follow a similar path, especially in the long-term. By the same token, not all tax cuts are bad nor are all spending...
Tax Simplification Through Process Reform
Senior Fellow Eugene Steuerle argues that the a simpler tax code wont be developed until someone in the Executive Branch or in Congress is given greater responsibility for reporting on the consequences of our tax laws. The way to change the current situation would be to assign fiduciary-like...
Candidates for Tax Simplification Reform
Senior Fellow Eugene Steuerle expresses confidence that a tax simplification package is likely in the near future. He offers his ideas for what should be included in such a bill.
A Bipartisan Simplification Package?
Senior Fellow expresses optimism for and highlights efforts to advance bipartisan tax simplification legislation.
Tax Controversy Among the Low-Income Population
Senior Fellow Eugene Steuerle offers the expertise of American University Professor Janet Spragens, executive director of the American Tax Policy Institute. He shows that she made a strong case that more attention ought to be paid to the needs of low-income taxpayers. Indirectly, she points to...