Senior Fellow Eugene Steuerle comments on the apparent demise of the Clinton Administrations USA proposal, and examines its pros and cons.

Senior Fellow Eugene Steuerle raises questions about a proposed long-term care credit, in terms of traditional tax policy issues: administration, costs, equity, budget accounting, and tax simplicity.

This column by Senior Fellow Eugene Steuerle is the first in a series examining key questions about the president's proposal to deal with long-term care through the tax code. The focus will be less on the specific details of that particular proposal than with the type of analysis required to assess

Senior Fellow Eugene Steuerle examines tax reform and the Alternative Minimum Tax (AMT). He suggests a solution: Simply eliminate or cut the AMT and then replace it with more direct taxes on the income classes that benefit from the AMT tax cut. He concludes, however, that neither political party,

It used to be that the budget planning sequence went from proposal to estimate to soundbite. Today, however, we have a new game in town. Now we get estimates of the cost of a proposal before the proposal itself has even been designed. And the estimates themselves are made primarily to fit into a

Senior Fellow Eugene Steuerle examines the 1999 Clinton Administration proposal to create "USA" savings accounts. He concludes that the proposal for a match is one way to try to encourage greater saving, especially among the middle class, but that to be effective, a much more delicate crafting of

Senior Fellow Eugene Steuerle notes that tax simplification is not currently on the budget agenda for the expected surplus, and explains why it should be.

Senior Fellow Eugene Steuerle argues that the expansion of donor-advised funds through the mutual fund industry will probably succeed only if the public feels confident that new abuses of charitable giving will not arise.

Senior Fellow Eugene Steuerle describes the keys to the success of West Virginia's tax reform effort--a process that offers lessons federal efforts.

Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.

Senior Fellow Eugene Steuerle comments on what makes Social security and Medicare reform suffer from the same problem that for so long made budget reform difficult. He argues that the reform efforts measure gains and losses, winners and losers, from a base of a system that is imbalanced and whose