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Tax Policy Center

Research & Commentary

Research report
Federal Budget and Economy

A Methodology for Integrated Distributional Analysis of Taxes and Transfers

Distributional analyses play a prominent role in policy discussions. Both tax and transfer policy have important distributional consequences, but traditionally they have been examined separately. This report describes a new methodology for integrated distributional analysis that imports results...

September 29, 2017
Gordon B. MerminFrank SammartinoMatthew BuettgensMelissa M. FavreaultElaine Maag
Research report
Federal Budget and Economy

Estimates of a Proposal to Establish Guaranteed Retirement Accounts, Financed by Reduced Limits on Current Law Contributions to Defined Contribution Retirement Saving Plans

The Tax Policy Center (TPC) prepared revenue and distributional estimates of a proposal to replace the current tax benefits for defined contribution (DC) qualified retirement plans with a new Guaranteed Retirement Account (GRA). TPC estimates that the proposal would reduce federal income and...

August 23, 2017
Eric ToderSurachai Khitatrakun
Research report
Business Taxes

Neutral Tax Reform with 15 Percent Business Income Tax Rate

The Trump administration has announced the broad outlines of a tax reform plan that contains many provisions similar to those in the House GOP tax reform “blueprint” announced last year, but there are fundamental differences in the provisions affecting businesses and investors. While different,...

August 22, 2017
James R. Nunns
Research report
Individual Taxes

A Federal Consumption Tax as Replacement for the Employer Payroll Tax

Introducing a federal consumption tax as a replacement for the employer payroll tax would achieve the intended policy goals of prior consumption tax proposals while overcoming their policy shortcomings. The base and design of the consumption and employer payroll taxes are closely related,...

July 6, 2016
James R. NunnsJoseph Rosenberg
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

Adding Employer Contributions to Health Insurance to Social Security's Earnings and Tax Base

Including employer-sponsored health insurance (ESI) in taxable compensation would increase income and payroll tax receipts, but would also increase Old Age, Survivors, and Disability Insurance (OASDI) benefits by adding ESI to the OASDI earnings base. The increased present value of OASDI...

May 1, 2014
Karen E. SmithEric Toder
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