A new paper by Brookings Institution scholars and Tax Policy Center colleagues Bill Gale, Adam Looney, and Samuel Brown is generating lots of media buzz...
This paper examines the tradeoffs among three competing goals that are inherent in a revenue-neutral income tax reformmaintaining tax revenues, ensuring a progressive tax system, and lowering marginal tax ratesdrawing on the example of the tax policies advanced in presidential candidate Mitt
Politicians and pundits constantly debate the size of government. Is it big or small? Growing or shrinking? You might hope these simple questions have simple...
Here’s a word association game: I say tax-exempt public charity. You say house of worship, soup kitchen, or university. You probably don’t think about secret...
Distribution of Federal tax change in 2013 under the Senate Democratic proposal to extend the 2001-10 tax cuts except for certain high-income provisions; proposal as introduced; against current law, by income percentile
Distribution of Federal tax change in 2013 under the Senate Democratic proposal to extend the 2001-10 tax cuts except for certain high-income provisions; proposal as introduced; against current policy, by income percentile
Distribution of Federal tax change in 2013 under the Senate Democratic proposal to extend the 2001-10 tax cuts except for certain high-income provisions; proposal plus 2013 AMT patch and 2009 estate tax law extension; against current law, by income percentile
Distribution of Federal tax change in 2013 under the Senate Democratic proposal to extend the 2001-10 tax cuts except for certain high-income provisions; proposal plus 2013 AMT patch and 2009 estate tax law extension; against current policy, by income percentile
Distribution of Federal tax change in 2013 under the Senate Republican proposal to extend the 2001-3 tax cuts and 2011 estate tax law; against current law, by income percentile
Distribution of Federal tax change in 2013 under the Senate Republican proposal to extend the 2001-3 tax cuts and 2011 estate tax law; against current policy, by income percentile
Kids' Share 2012: Report on Federal Expenditures on Children through 2011, a sixth annual report, looks comprehensively at trends over the past 50 years in federal spending and tax expenditures on children. Key findings suggest that the size and composition of expenditures on children have changed
Kids' Share 2012: Report on Federal Expenditures on Children through 2011, a sixth annual report, looks comprehensively at trends in federal spending and tax expenditures on children. This appendix details our data sources, the programs we include, and the methodology used to estimate the
Recent budget pressures have led many states to cut future pension benefits for state workers. Using New Jersey as a case study, this report describes how these reforms ignore larger employee recruitment and retention issues for today's more mobile workforce. State retirement plans generally do not