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Tax Policy Center

Research & Commentary

Research report
Federal Budget and Economy

An Analysis of the House GOP Tax Plan

This research report was originally published by the Columbia Journal of Tax Law. The publication is updated version of, "An Analysis of the...

April 5, 2017
Leonard E. BurmanJames R. NunnsBenjamin R. PageJeffrey RohalyJoseph Rosenberg
Research report
Federal Budget and Economy

The Reliability of Long-Term Budget Projections

Long-term budget projections do not have to be right to be useful. Even when they are wrong, forecasts give valuable information about the long-term direction of key sectors of the budget, economy, and population. A variety of models now shows important demographic shifts—such as the aging of...

December 1, 2016
Rudolph G. Penner
Research report
Individual Taxes

Tax Policy and Investment by Startups and Innovative Firms

We examine how tax policies alter investment incentives, with a particular focus on startup and innovative businesses. Consistent with prior work, we find that existing policies impose widely varying effective tax rates on investments in different industries and activities, favor debt over...

February 9, 2015
Joseph RosenbergDonald Marron
Research report
Federal Budget and Economy

Analysis of Specific Tax Provisions in President Obama's FY2015 Budget

This document reviews several notable tax proposals in President Obamas fiscal year 2015 Budget. These include expanding the earned income tax credit (EITC) for workers without qualifying children, expanding the child and dependent care tax credit for families with young children, conforming...

June 30, 2014
Elaine MaagJames R. NunnsEric ToderRoberton C. Williams
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
Journal Article
Federal Budget and Economy

Does Debt Matter?

It is politically implausible to solve entirely America's budget problem on the spending side, Rudolph Penner states in "The International Economy" journal (spring 2013). Taxes will have to increase as well.

June 26, 2013
Rudolph G. Penner
Research report
Individual Taxes

Analysis of Specific Tax Provisions in President Obama's FY2014 Budget

This document reviews several notable tax proposals in President Obamas Fiscal Year 2014 Budget. These include a 28 percent limit on certain tax expenditures, a cap on tax preferences for retirement savers with high balances, a minimum tax ("Buffett Rule") on high-income taxpayers, alternative...

May 7, 2013
Benjamin H. HarrisJames R. NunnsKim S. RuebenEric ToderRoberton C. Williams
Research report
Campaigns, Proposals, and Reforms

Tax Proposals in the 2012 Budget

President Obama's 2012 Budget contains a number of tax provisions that would cut taxes for low- and middle-income households and raise taxes on wealthier taxpayers. This resource guide describes the tax proposals, offers more detailed commentary on key provisions, and links to tables showing the...

March 28, 2011
Benjamin H. HarrisElaine MaagDonald MarronJames R. NunnsJoseph RosenbergKim S. RuebenEric ToderRoberton C. Williams
Research report
Campaigns, Proposals, and Reforms

Tax Proposals in the 2011 Budget

The Tax Policy Center has examined the key tax proposals in President Obama's 2011 budget. Separate discussions below describe each of the proposals including current law, proposed changes, and, when appropriate, the distributional effects. The budget as presented by the president lacks complete...

February 19, 2010
Rosanne AltshulerDan HalperinBenjamin H. HarrisJoseph RosenbergEric ToderRoberton C. Williams
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