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Tax Policy Center

Research & Commentary

Brief
Individual Taxes

What are the Largest Nonbusiness Tax Expenditures?

In this brief we consider the largest nonbusiness tax expenditures in the individual income tax. We provide a description of these provisions, estimates of their cost and the distribution of their tax benefits across income groups, and briefly summarize their effects. We consider tax...

July 17, 2019
Frank SammartinoEric Toder
Brief
Individual Taxes

Updated: Who Gains and Who Loses under the Better Care Reconciliation Act

On July 11, 2017, we released our analysis of the distributional effects of the tax and health care benefit changes that would occur under the proposed Better Care Reconciliation Act (BCRA). On July 13, the Senate leadership introduced a modified version of the bill. Here, we update our previous...

July 15, 2017
Linda J. BlumbergMatthew BuettgensJohn HolahanGordon B. Mermin
Brief
Individual Taxes

Who Gains and Who Loses under the Better Care Reconciliation Act

The proposed Better Care Reconciliation Act (BCRA) would repeal large portions of the Affordable Care Act (ACA), including most of its sources of revenue, and it would significantly change the Medicaid program and the private nongroup insurance market. We use the Urban-Brookings Tax Policy...

July 12, 2017
Linda J. BlumbergMatthew BuettgensJohn HolahanGordon B. MerminPhilip Stallworth
Brief
Federal Budget and Economy

Who Gains and Who Loses under the American Health Care Act

Congress is currently considering passage of the American Health Care Act (AHCA). This bill would repeal large portions of the Affordable Care Act, including most of its sources of revenue, and would introduce significant changes to the Medicaid program and the private nongroup insurance market...

March 23, 2017
Linda J. BlumbergMatthew BuettgensJohn HolahanGordon B. MerminFrank Sammartino
Research report
Campaigns, Proposals, and Reforms

An Analysis of Senator Bernie Sanders's Tax and Transfer Proposals

Presidential candidate Bernie Sanders proposes significant tax increases that would raise $15.3 trillion over the next decade. All income groups would pay more tax, but most would come from high-income households, particularly those with very high incomes. Sanders would also implement new...

May 9, 2016
Gordon B. MerminLeonard E. BurmanFrank Sammartino
Research report
Individual Taxes

Consensus Framework for Long-Term Care Financing Reform

The Long-Term Care Financing Collaborative, an ad hoc group representing a broad ideological spectrum of independent policy experts as well as representatives of consumer groups, the insurance industry, and service providers, has proposed major changes in the way long-term supports and services...

February 22, 2016
Long-Term Care Financing Collaborative
Brief
Federal Budget and Economy

The ACA's "Cadillac" Tax Versus a Cap on the Tax Exclusion of Employer-Based Health Benefits: Is This a Battle Worth Fighting?

Opposition to the ACA’s “Cadillac” tax is growing. This excise tax applies to employer health benefits exceeding a threshold. There has been broader support over time for a cap on the tax exclusion of employer contributions to health insurance, including from many who now want to repeal the...

October 22, 2015
Linda J. BlumbergJohn HolahanGordon B. Mermin
Research report
Federal Budget and Economy

The ACA's "Cadillac" Tax Versus a Cap on the Tax Exclusion of Employer-Based Health Benefits: Is This a Battle Worth Fighting?

Opposition to the ACA’s “Cadillac” tax is growing. This excise tax applies to employer health benefits exceeding a threshold. There has been broader support over time for a cap on the tax exclusion of employer contributions to health insurance, including from many who now want to repeal the...

October 21, 2015
Linda J. BlumbergJohn HolahanGordon B. Mermin
Brief
Federal Budget and Economy

Distributional Impact of Repealing the Excise Tax on High Cost Health Plans

TPC has estimated the distributional impact of repealing the Affordable Care Act’s “Cadillac tax” in 2018 and 2025. While the average tax cut increases with income throughout the distribution, the middle and fourth income quintiles receive the largest share of the tax benefit compared with their...

July 22, 2015
Gordon B. MerminEric Toder
Research report
Individual Taxes

Analysis of Bipartisan Policy Center (BPC) Cadillac Tax Replacement Option

The Bipartisan Policy Center asked TPC to estimate a proposal to replace the excise tax on high-cost health insurance plans with a limit on the exclusion for employer-provided health benefits and repeal of medical flexible spending accounts. TPC estimates the BPC proposal would increase revenues...

July 17, 2015
Gordon B. MerminEric Toder

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