A few years ago, it was fashionable to compare California, Illinois, or whatever U.S. state was struggling financially to the troubled island nation of Greece...
Discussions of the effect of taxes on international competitiveness usually focus on corporate income tax rates, but individual income tax rates may also affect a countrys (or states) ability to compete for workers.
Finland’s government recently announced a broad fiscal reform package that cuts corporate tax rates—financed in part by higher taxes on corporate dividends. The plan makes...
An often mentioned element in discussions of changes to federal tax policy is that corporate tax rates will be substantially reduced, with other changes made to the tax code to offset the revenue effects. This conference will explore the implications of such a policy in a variety of areas that are
Housing industry lobbyists often make the case that, whatever you think of the mortgage interest deduction, now would be a terrible time to eliminate or...
Automatic enrollment is slowly gaining steam as the choice strategy to encourage retirement saving. A bold plan in California would eventually make the practice widespread...
The distribution of the effect of using the chained CPI to index tax parameters between 2014 and 2030 evaluated at 2020 income levels by cash income level in 2020.
The distribution of the effect of using the chained CPI to index tax parameters between 2014 and 2030 evaluated at 2020 income levels by cash income percentile in 2020.
The Senate Democrats’ budget, like the House version, rips unfair and inefficient tax preferences that litter the revenue code. But the tax provisions of the...
This paper attempts first to clarify tax rules concerning charitable contributions by reorganizing section 170 and simplifying the language, where possible, so that the operative rules will be clearer. In addition, a revision of the estate and gift tax provisions, intended to increase uniformity,
The distribution of the benefit of the child tax credit, the child and dependent care credit, and the earned income tax credit by cash income level in 2013.
The distribution of the benefit of the child tax credit, the child and dependent care credit, and the earned income tax credit by cash income percentile in 2013.
Steven Rosenthal's testimony before the House Subcommittee on Select Revenue Measures of the Committee on Ways and Means on the Discussion Drafts proposals to reform the tax rules for derivatives and securities investments.
The political response to the Tax Policy Center’s analysis of House Budget Committee chairman Paul Ryan’s (R-WI) fiscal plan was predictable, and mostly based on...
