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Tax Policy Center

Research & Commentary

Journal Article
Business Taxes

Tax Adjustments at the Border: Perceptions and Reality

Eric Toder discusses a potential Border Adjustment Tax and Destination Based Cash Flow in this Milken Review article, originally published here on Friday, March 24, 2017.

March 24, 2017
Eric Toder
Brief
Individual Taxes

Who Benefits from President Trump's Child Care Proposals?

During the presidential campaign, Donald Trump proposed three new tax benefits related to child care – an expanded credit for low-income families, a deduction for higher income families, and a savings account. These proposals bring attention to the burden child care costs can place on low- and...

February 27, 2017
Lily L. BatchelderElaine MaagChye-Ching HuangEmily Horton
Brief
Business Taxes

What is the Difference between the Current Corporate Income Tax and a Destination-Based Cash Flow Tax?

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief compares...

February 27, 2017
Eric Toder
Brief
Campaigns, Proposals, and Reforms

Affordable Care Act Taxes

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief focuses...

February 9, 2017
Gordon B. Mermin
Research report
Federal Budget and Economy

The Fiscal Outlook at the Beginning of the Trump Administration

New information from the Congressional Budget Office allows an update of the fiscal outlook. While deficits are manageable in the short run, the debt-GDP ratio is already high relative to historical norms. Under “current policy,” we project the ratio will rise to 96 percent by 2027 and 154...

January 29, 2017
Alan J. AuerbachWilliam G. Gale
Brief
Business Taxes

State Budgets in the Trump Era

The election of Donald Trump as president and Republican majorities in Congress have Washington primed for major legislative reforms. But it’s important to keep in mind that what the new government in the nation’s capital does will reverberate in all 50 statehouses. Knowing changes are coming,...

January 25, 2017
Kim S. RuebenRichard C. Auxier
Journal Article
Business Taxes

Filling the Gap: Pass Through Businesses and Tax Reform

Eric Toder describes the tax advantages pass-through businesses face in this article published by the Milken Institute Review.

January 3, 2017
Eric Toder
Research report
Individual Taxes

Taxing Entrepreneurial Income

This paper applies the Schumpeterian view of entrepreneurship to estimate the tax rate on entrepreneurial income under alternative assumptions about the pattern of returns from innovations, the tax rules applied to different types of income (wages, interest, capital gains, dividends, corporate...

January 2, 2017
Eric Toder
Research report
Individual Taxes

An Option to Reform the Income Tax Treatment of Families and Work

The income tax provisions related to families and work—filing status, rate schedules, the standard deduction, personal exemptions, the child and earned income tax credits, and the taxation of dependents—are complex, too small to encourage work for many low earners, and unfair to some families....

December 5, 2016
James R. NunnsElaine MaagHang Nguyen
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

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