Senior Fellow Eugene Steuerle raises questions about a proposed long-term care credit, in terms of traditional tax policy issues: administration, costs, equity, budget accounting, and tax simplicity.
Senior Fellow Eugene Steuerle examines tax reform and the Alternative Minimum Tax (AMT). He suggests a solution: Simply eliminate or cut the AMT and then replace it with more direct taxes on the income classes that benefit from the AMT tax cut. He concludes, however, that neither political party...
Senior Fellow Eugene Steuerle notes that tax simplification is not currently on the budget agenda for the expected surplus, and explains why it should be.
Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.
Senior Fellow Eugene Steuerle comments on what makes Social security and Medicare reform suffer from the same problem that for so long made budget reform difficult. He argues that the reform efforts measure gains and losses, winners and losers, from a base of a system that is imbalanced and...
Senior Fellow Eugene Steuerle examines the merits of a tax bill. He finds that if the procedure followed in drafting this bill would set a standard for the future tax legislation, there is some hope that we will soon see the end to the legislative tendency to add ever increasing levels of...
This paper examines the evolution of marginal federal income tax rates from 1980 to 1995. Those rates fell dramatically for most taxpayers. In 1980, three-quarters of taxpayers faced statutory tax rates above 15 percent, but by 1995, less than one-quarter of taxpayers were in that situation. The...
Long-Term Care Needs and the Government Response (Part 3 of 3)
Senior Fellow Eugene Steuerle raises questions about a proposed long-term care credit, in terms of traditional tax policy issues: administration, costs, equity, budget accounting, and tax simplicity.
The Crazy Politics of the Alternative Minimum Tax
Senior Fellow Eugene Steuerle examines tax reform and the Alternative Minimum Tax (AMT). He suggests a solution: Simply eliminate or cut the AMT and then replace it with more direct taxes on the income classes that benefit from the AMT tax cut. He concludes, however, that neither political party...
Tax Simplification Opportunities
Here's a suggestion about the needed incentives to make things happen on the tax simplification front.
The New Budget Environment: Will Tax Simplification Fit In?
Senior Fellow Eugene Steuerle notes that tax simplification is not currently on the budget agenda for the expected surplus, and explains why it should be.
Can Filing Be Simplified For Most Taxpayers?
Senior Fellow Eugene Steuerle discusses three obstacles to easier tax filing--present in spite of technological advances.
The Individual AMT: More Than a Small Fix Is Needed
Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.
Social Security Reform: The Budget Debate All Over Again
Senior Fellow Eugene Steuerle comments on what makes Social security and Medicare reform suffer from the same problem that for so long made budget reform difficult. He argues that the reform efforts measure gains and losses, winners and losers, from a base of a system that is imbalanced and...
The 1998 Tax Bill: Setting A Higher Standard?
Senior Fellow Eugene Steuerle examines the merits of a tax bill. He finds that if the procedure followed in drafting this bill would set a standard for the future tax legislation, there is some hope that we will soon see the end to the legislative tendency to add ever increasing levels of...
Pension and Saving Incentives By the Bushel-Load
Senior Fellow Eugene Steuerle lays out the complexity of the variety of pension plans offered by policymakers.
Six Tax Laws Later
This paper examines the evolution of marginal federal income tax rates from 1980 to 1995. Those rates fell dramatically for most taxpayers. In 1980, three-quarters of taxpayers faced statutory tax rates above 15 percent, but by 1995, less than one-quarter of taxpayers were in that situation. The...