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Tax Policy Center

Research & Commentary

Testimony
State and Local Issues

Strengthening the Federal-State-Local Partnership in Recession and Recovery

Tracy Gordon, senior fellow, testified before the US House of Representatives Committee on the Budget for a hearing on “Why Federal Investments Matter: Stability from Congress to State Capitals.” In her testimony she notes that while states and localities are key economic players and service...

January 15, 2020
Tracy Gordon
Brief
Campaigns, Proposals, and Reforms

The Tax Policy Center’s Activities During Presidential Elections

The Urban-Brookings Tax Policy Center (TPC) is a research center providing the public with rigorous, independent analysis of tax policy issues. We receive hundreds of queries from students, journalists, and policymakers each year, and even more during presidential campaign season. This document...

January 14, 2020
Mark J. Mazur
Brief
Individual Taxes

Reforming Tax Expenditures for Health Care

This brief examines major tax expenditures for health care under current law and analyzes three potential reforms to the tax exclusion for employer-sponsored health insurance (ESI) premiums. We use the Tax Policy Center microsimulation model’s revamped health module as well as health insurance...

January 13, 2020
Gordon B. MerminMatthew BuettgensClare Wang PanRobin Wang
Brief
Individual Taxes

Expanding Modeling Capability on Tax Expenditures for Charitable Contributions

Until now TPC’s basic distributional analysis did not separately examine charitable contributions. As part of this research project, we have created a new module that extends the capacity of our microsimulation model to simulate the effect of proposed policy changes on charitable contributions....

December 23, 2019
Robert McClellandC. Eugene SteuerleChenxi Lu
Research report
Individual Taxes

Self-Employment Patterns for Men and Women and Implications for Tax Compliance

The rise of the gig economy has increased interest in the self-employment sector and highlighted the benefits and costs of these types of jobs. One understudied issue is that self-employment (which overlaps substantially with the gig economy) concerns a part of the tax code that is difficult for...

December 9, 2019
H. Elizabeth PetersElaine Maag
Research report
State and Local Issues

State Tax and Economic Review, 2019 Quarter 2

State government tax revenues fluctuated wildly throughout state fiscal year 2019, which ended on June 30th in 46 states. The fluctuations were largely related to income tax receipts and caused by the Tax Cuts and Jobs Act.

Overall, state tax revenues showed robust growth in the second...

November 26, 2019
Lucy Dadayan
Commentary
Individual Taxes

To Reduce Inequality, Tax Inheritances

Prospects for wealth taxes are poor, in part because the wealthy have shown themselves quite able, with the help of current campaign finance laws, to shape tax legislation in their own interest. Fortunately, a better alternative is available — taxing inheritances. This brief describes how such a...

November 19, 2019
Henry J. Aaron
Brief
Individual Taxes

Tax Incentives for Charitable Contributions

This chartbook explores the implications of current-law income tax incentives for charitable donations along with several alternatives for tax deductions that are more universally available.

November 12, 2019
Robert McClellandC. Eugene SteuerleChenxi LuAravind Boddupalli
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

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