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Tax Policy Center

Research & Commentary

Brief
Individual Taxes

Rethinking Unemployment Insurance Taxes and Benefits

Unemployment Insurance (UI) serves a core purpose that is intuitive for both economists and noneconomists: it provides insurance against the risk of job loss. Because employment is the only or primary source of income for most families, job loss often delivers a financial blow that would be...

October 28, 2019
Ryan NunnDavid Ratner
Research report
Federal Budget and Economy

Rethinking Unemployment Insurance Taxes and Benefits

This paper addresses economic issues related to the unemployment insurance (UI) system, focusing on the worker- and employer-facing aspects of UI policy—i.e., the ways that benefits are provided to workers and that employers are taxed to fund those benefits. We outline principles for optimal...

October 27, 2019
Ryan NunnDavid Ratner
Brief
Campaigns, Proposals, and Reforms

The Filer Voter Experiment: How Effective is Voter Registration at Tax Time?

The Filer Voter experiment, conducted in 2018, assessed the effectiveness of conducting voter registration drives at Volunteer Income Tax Assistance (VITA) sites for lower-income households in Cleveland and Dallas. The Filer Voter program doubled the likelihood of unregistered voters registering...

July 15, 2019
Vanessa Williamson
Research report
Individual Taxes

A Universal EITC: Sharing the Gains from Economic Growth, Encouraging Work, and Supporting Families

This report analyzes a straightforward mechanism to mitigate middle-class wage stagnation: a wage tax credit of 100 percent of earnings up to a maximum credit of $10,000, called a universal earned income tax credit. The child tax credit would increase from $2,000 to $2,500 and be made fully...

May 20, 2019
Leonard E. Burman
Research report
Campaigns, Proposals, and Reforms

Effects of the Tax Cuts and Jobs Act: A Preliminary Analysis

This paper examines the Tax Cuts and Jobs Act (TCJA) of 2017, the largest tax overhaul since 1986. The new tax law makes substantial changes to the rates and bases of both the individual and corporate income taxes, cutting the corporate income tax rate to 21 percent, redesigning international...

June 13, 2018
William G. GaleHilary GelfondAaron KrupkinMark J. MazurEric Toder
Speech
Individual Taxes

Challenges & Opportunities for Charities after the 2017 Tax Cuts and Jobs Act

Eugene Steuerle, Richard Fisher Chair at the Urban Institute and co-founder of the Urban-Brookings Tax Policy Center gave this luncheon presentation at the ABA Tax Meetings Exempt Organization.

May 11, 2018
C. Eugene Steuerle
Testimony
Individual Taxes

Reflections on the Tax Cuts and Jobs Act

Mark Mazur, Director of the Urban-Brookings Tax Policy Center, testified before the Joint Economic Committee during a hearing entitled “Unleashing America’s Economic Potential.” In his testimony, Mazur presented a review of the principles of desirable tax policy, clear and less clear findings...

April 11, 2018
Mark J. Mazur
Journal Article
Business Taxes

What Workers and Companies Should Know About the Republican Tax Bills

The House and Senate just passed different versions of proposals to restructure the federal income tax. As of December 12, 2017, a House-Senate conference committee was reconciling the two bills.  The bills reduce the corporate tax rate to 20 percent, introduce a preference for income from pass-...

December 14, 2017
Eric Toder
Research report
Campaigns, Proposals, and Reforms

Winners and Losers After Paying for the Tax Cuts and Jobs Act

Tax cuts often look like “free lunches” for taxpayers, but they eventually have to be paid for with other tax increases or spending cuts. We examine the distributional effects – with and without financing – of both the House and Senate versions of the Tax Cuts and Jobs Act. When ignoring...

December 8, 2017
William G. GaleSurachai KhitatrakunAaron Krupkin
Brief
Business Taxes

How Should Tax Reform Treat Employee Stock and Options?

This brief documents how the US tax system treats the most common forms of equity compensation, including stock, restricted stock units, and stock options. In most cases, these forms of equity compensation are taxed just like cash wages, salaries, and bonuses. Employees pay ordinary income taxes...

October 4, 2017
Donald Marron

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