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TaxVox: Individual Taxes

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The voices of Tax Policy Center's researchers and staff

Individual Taxes

Can Behavioral Science Improve Tax Compliance?

July 9, 2012 –
In Sunday's New York Times, Richard Thaler laments that “as a general rule, the United States government is run by lawyers who occasionally take advice...
Individual Taxes

Will Enough People Enroll in Obamacare?

July 5, 2012 –
Earlier this week, I concluded that the Affordable Care Act’s tax on those who do not have health insurance will be both modest and difficult...
Individual Taxes

Obamacare’s Uninsured Tax is a Mouse

July 3, 2012 –
The Affordable Care Act’s tax on those who choose not to buy health insurance was the linchpin of the Supreme Court’s decision to uphold the...
Individual Taxes

States and the Affordable Care Act: An Offer They (Still) Can’t Refuse

July 2, 2012 –
For months, astute observers called Medicaid the “sleeper issue” of the Supreme Court’s Affordable Care Act deliberations. Last Thursday, they were proven correct. A majority...
Individual Taxes

Reduce Tax Rates on Low-Income Families by Extending Tax Phase-Outs

June 29, 2012 –
An ominous announcement for a House Ways & Means Committee joint hearing on “how welfare and tax benefits can discourage work” seemed a set-up to...
Individual Taxes

The Supreme Court Says the Health Care Mandate is a Constitutional Tax

June 28, 2012 –
In its long-awaited decision on the Affordable Care Act, the Supreme Court has ruled that Congress can require people to either have health insurance or...
Individual Taxes

A New Look at an Old Consumption Tax

June 21, 2012 –
Twenty-five years ago, Princeton economist David Bradford designed what he called the X Tax . The idea--a progressive consumption tax--generated lots of discussion among tax...
Individual Taxes

Payroll Taxes Cover About a Third of Medicare Costs

June 15, 2012 –
I get the impression that many Americans believe Medicare is financed like Social Security. They know that a portion of payroll taxes goes to Social...
Federal Budget and Economy

Romney and Obama: Big Speeches, Little Vision

June 14, 2012 –
Yesterday, Mitt Romney laid out what his campaign said was his vision for health reform . Today, he followed that up with a talk on...
Individual Taxes

The Wide Tax Reform Gulf Between Baucus and Camp

June 12, 2012 –
Yesterday, Senate Finance Committee Chairman Max Baucus (D-MT), who rarely gives public speeches, laid out his agenda for tax reform. Just for fun, I compared...
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Brief

The Tax Gap’s Many Shades of Gray (Brief)

Daniel Hemel, Janet Holtzblatt, Steven M. Rosenthal
February 22, 2022

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Meet the Experts

  • Howard Gleckman
    Senior Fellow
  • Mark J. Mazur
  • Kim S. Rueben
    Sol Price Fellow
  • Janet Holtzblatt
    Senior Fellow
  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
  • William G. Gale
    Codirector
  • Leonard E. Burman
    Institute Fellow

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