Senior Fellow Eugene Steuerle describes standards of public service excellence set by a Treasury employee, Peggy McConkey.

As tax bills go through Congress, Senior Fellow Eugene Steuerle describes how tax provisions can be targeted effectively and how legitimate tax policy principles be maintained, in spite of wide disagreement over the exact shape of an ideal tax system.

Nonprofit organizations engage in a range of income-producing activities: Universities charge tuition, hospitals collect fees, and social-service organizations enter into government contracts. To the extent that an activity is "substantially related" to the organization's tax-exempt purpose, the

Senior Fellow Eugene Steuerle explains why it makes sense to extend the charitable deduction to the time of filing a tax return, in much the same way as applies to deposits to individual retirement accounts (IRAs) and to certain pensions of self-employed persons (Keogh plans).

Senior Fellow Eugene Steuerle offers a new president advice on governing.

The Earned Income Tax Credit (EITC) is the largest cash transfer program for low-income parents in the United States. The refundable tax credit supplements wages and offsets taxes paid by low-income workers. Research suggests that the EITC has not only been effective in moving families over the

Senior Fellow Eugene Steuerle describes some concerns with social tax expenditures: they almost always violate principles of budget and tax policy; they lack transparency; the IRS lacks the infrastructure to monitor such expenditures, and they often result in unnecessary complication and

Senior Fellow Eugene Steuerle makes the case for addressing the retirement of the baby boomers in economic policy sooner, rather than later. Delay, he argues, reduces the chances of long-term structural reform, makes large tax increases almost unavoidable, puts the oldest and most vulnerable of the

Senior Fellow Eugene Steuerle offers retiring Senator Moynihan a suggestion for one last bill to propose: a simple requirement that the poor and middle class should pay no higher tax rate on their next dollar of income earned than do the rich. If they do, then tax and expenditure authorities have

Senior Fellow Eugene Steuerle offers his take on upcoming challenges facing the House Ways and Means and Senate Finance Committees after the 2000 election.