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Tax Policy Center

Research & Commentary

Brief
Federal Budget and Economy

Implications of Low Interest Rates for the Design of Tax Policy

Interest rates on government debt have been falling in many countries for the last several decades, with markets indicating that rates may stay low well into the future.  The recent economic crisis precipitated by the coronavirus only accentuates these trends.  As...

September 23, 2021
Alan J. AuerbachWilliam G. Gale
Research report
Federal Budget and Economy

Tax Policy Design with Low Interest Rates

Interest rates on government debt have fallen in many countries over the last several decades, with markets indicating that rates may stay low well into the future.  It is by now well understood that sustained low interest rates can change the nature of long-run fiscal...

September 23, 2021
Alan J. AuerbachWilliam G. Gale
Research report

Employment, Financial and Well-being Effects of the 2021 Expanded Child Tax Credit

The 2021 temporary expansion of the Child Tax Credit (CTC) is unprecedented in its reach and is predicted to cut American child poverty by more than half. The expanded CTC provides families with $3,600 for every child in the household under the age of six and $3,000 for every child between the...

September 22, 2021
Leah HamiltonStephen RollMathieu DespardElaine MaagYung Chun
Research report
Individual Taxes

Collective Defined Contributions Plans

The long-term shift in the US retirement system from defined benefit pension (DB) plans to retirement saving accounts such as 401(k) plans and IRAs has transferred significant financial risks to workers, many of whom are ill-equipped to handle the contingencies. Collective defined contribution (...

September 21, 2021
J. Mark IwryDavid C. JohnChristopher PulliamWilliam G. Gale
Brief
Individual Taxes

An Introduction to Collective Defined Contribution Plans

September 21, 2021
J. Mark IwryDavid C. JohnChristopher PulliamWilliam G. Gale
Research report
Individual Taxes

Small Retirement Accounts: Issues and Options

The existence of small and inactive accounts is a largely inevitable feature of the US retirement saving system, which features employer-based retirement plans, individually managed accounts, and automatic enrollment. We consider the issues raised by these accounts, including the...

September 21, 2021
David C. JohnJ. Mark IwryChristopher PulliamWilliam G. Gale
Brief
Individual Taxes

Small Retirement Accounts: Issues and Options

The existence of small and inactive accounts is a largely inevitable feature of the US retirement saving system, which features employer-based retirement plans, individually managed accounts, and automatic enrollment. We consider the issues raised by these accounts, including the...

September 21, 2021
J. Mark IwryChristopher PulliamWilliam G. GaleDavid C. John
State and Local Issues

How Additional Economic Impact Payments Could Lower Poverty By State

This piece looks at how an additional round of $1,400 economic impact payments would reduce poverty in each state. The project page includes an interactive map with a fact sheet for each state and DC, as a supplement to an earlier research brief on cash payments and poverty

September 20, 2021
Elaine MaagKevin Werner
Research report
State and Local Issues

State Tax and Economic Review, 2021 Quarter 1

States reported strong revenue growth in the first quarter of 2021, but there is still large variation in revenue performance across states. Over a 12-month period (April 2020 through March 2021), state total tax revenues increased 0.6 percent compared to the same...

September 8, 2021
Lucy Dadayan
Brief
Business Taxes

Macroeconomic Analysis of Former Vice President Biden's Tax Proposals

NOTE: This is an updated version of the analysis published November 10, 2020.1

The Tax Policy Center (TPC) has analyzed the macroeconomic effects of the tax proposals that President Joe Biden advanced during his 2020 presidential campaign. We find the...

July 21, 2021
Benjamin R. PageJeffrey RohalyThornton MathesonGordon B. MerminJason DeBackerRichard Evans

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