Skip to content
Alex Muresianu Tax Foundation

Alex Muresianu

Senior Policy Analyst

Alex Muresianu was a Senior Policy Analyst at the Tax Foundation, focused on federal tax policy. Previously, Alex worked on the federal team as an intern in the summer of 2018 and as a research assistant in summer 2020.

He attended Tufts University, graduating with a degree in economics and minors in finance and political science in February 2021. He also worked for the Pioneer Institute in 2019, spent a summer as a journalism intern at Reason magazine, and written op-eds for various print and online publications.

Alex originally hails from outside Boston, and enjoys Dungeons and Dragons, ’80s movies (Back to the Future, Indiana Jones, the Schwarzenegger filmography, Die Hard, etc.), and classic rock.

Latest Work

Trump savings accounts explained

Will Trump Accounts Actually Help Families Save?

Who are Trump Accounts really for, and will they actually help families save? With yet another savings vehicle added to an already confusing system, do these accounts solve a real problem—or just add more complexity?

The Big Beautiful Bill Act's Trump Accounts for newborns are structured similarly to Roth IRAs but with restrictions. Trump accounts vs 529

‘Trump Accounts’ Could Be Better. Here’s How.

If the federal government really wanted to make saving more accessible for taxpayers, it would swap the proposal for Trump Accounts to replace the complicated mess of savings accounts currently available with universal savings accounts.

5 min read
One Big Beautiful Bill Pros Cons

The Good, the Bad, and the Ugly in the One Big Beautiful Bill Act

The One Big Beautiful Bill Act makes many of the individual tax cuts and reforms of the TCJA permanent. It improves upon the TCJA by making expensing for R&D and equipment permanent. However, for the most part, it does not include further structural reforms, and instead introduces many new, narrow tax breaks to the code, adding complexity and raising revenue costs.

7 min read
EV Tax Changes in the Budget Reconciliation Bill | Tax Foundation

Fixing Highway Funding in the Reconciliation Package

The EV fee in the reconciliation package would help the fiscal situation but would overcorrect the hole in the gas tax base EVs create. There are intermediate options, such as VMT taxes for EVs and commercial traffic or pairing flat EV fees with gas and diesel tax increases, that would be incrementally better than the reconciliation package’s approach.

7 min read
republican tax bill, budget reconciliation

Where the Republican Tax Bill Falls Short

The House of Representatives just passed President Trump’s “One Big Beautiful Bill,” marking a critical step in the Republican tax agenda. At first glance, the bill might appear to complete the legacy of the 2017 Tax Cuts and Jobs Act (TCJA). But it falls short of emulating the TCJA’s core strengths in two key respects: it doesn’t prioritize economic growth, and it doesn’t simplify the tax code.

Taxing Life Insurance Tax

Taxing Life Insurance

As Congress attempts to prevent the expiration of major Tax Cuts and Jobs Act provisions, it needs to find ways to pay for them. Ideally, it should use the least economically harmful means possible.

3 min read
Abolishing Taxes on Tips Would Be a Costly Mistake

Abolishing Taxes on Tips Would Be a Costly Mistake

The individual income tax has plenty of problems, but in some respects the tax has improved in recent decades. Unfortunately, several Trump administration proposals would move us in the wrong direction, including the president’s call to drop taxes on tips.

Inflation Reduction Act IRA repeal and reforms

Four Paths for Inflation Reduction Act Reforms

The Inflation Reduction Act (IRA) introduced a series of new targeted tax breaks, many of which seem to be much more expensive than originally forecasted. Understandably, repealing these subsidies is a key option for policymakers looking to pay to extend the expiring broader tax cuts passed in the Tax Cuts and Jobs Act (TCJA).

7 min read
Highway Trust Fund Transportation Infrastructure spending Electric Vehicles EV gas tax

EVs and the Highway Trust Fund: Five Things to Know

While fixing infrastructure funding has not been a focus of the tax expiration debate, it would be a smart way to pay for at least a small portion of the expiring tax cuts. In recent years, highway funding has exceeded highway revenues, and the introduction of electric vehicles has made the gas tax increasingly obsolete.

7 min read
Last-in, first-out (LIFO) and first-in, first-out (FIFO) are two methods of inventory accounting used for both financial accounting and tax purposes

The Role of LIFO in the Tax Code

While LIFO is rarely the main focus of the overall tax policy debate, it is a sound structural piece of the tax code. LIFO comes close to matching the economic ideal while still remaining true to the accounting principle.

15 min read
Trump no tax on tips proposal

How “No Tax on Tips” Could Backfire

If Republicans want to pursue this policy, they’ll need to answer some questions about what Trump’s promise means. And they’ll need to be careful that the idea doesn’t turn into a budget-buster.