Senior Fellow Eugene Steuerle examines the possible implications of easy public access to the information returns provided by nonprofit organizations to the Internal Revenue Service.

Senior Fellow Eugene Steuerle suggests what ought to be done with expected surpluses, given the unlikelihood of a tax cut during the fiscal year in which he writes.

Senior Fellow Eugene Steuerle examines the "gray area" in tax laws--he concludes that the law requires objective standards even when it is approximating subjective goals. Sometimes there are true dilemmas, so that any choice will raise some costs that we would just as soon avoid. An honest

The debate over Social Security reform is awash with numbers on changes in tax rates, benefit reductions, and saving patterns required to bring the system into balance for the long run. In this article, Senior Fellow Eugene Steuerle skips around the more elaborate calculations and presents the

Senior Fellow Eugene Steuerle offers a set of standards and principles to guide the development of child care tax policies.

Senior Fellow Eugene Steuerle examines the public value of nonprofit hospitals.

Previous theoretical analyses of the capital gains tax have suggested that investors have considerable opportunity to avoid the tax. Yet, past empirical work found little evidence of such activity. Though confirming past findings that avoidance of tax on realized capital gains is not prevalent, we

Senior Fellow Eugene Steuerle discusses the challenges and necessity of following a set of principles in developing optimal tax policy.

Senior Fellow Eugene Steuerle paints a picture of future complexity offered by new tax breaks.

Senior Fellow Eugene Steuerle suggests that problems facing the Earned Income Tax Credit should not attempted to be solved in isolation.

Senior Fellow Eugene Steuerle explains how the budget deal that will likely be reached will remain short of its goals, due to numerous technical difficulties in reaching numerical targets in the deal.