Andrew Lautz is Senior Director of Federal Policy with Tax Foundation’s Center for Federal Tax Policy.
Before joining Tax Foundation, he was Director of Tax Policy at the Bipartisan Policy Center and Director of Federal Policy at the National Taxpayers Union. Andrew’s research and perspectives on federal tax policy have been featured in The Wall Street Journal, The New York Times, Bloomberg, and other major publications.
Congress has passed some major simplifying reforms in recent years, but the tax code has still grown more complex over the past few decades. New carveouts, savings vehicles, and targeted tax increases would complicate it further.
8 min read
The “no tax on” deductions show the drawbacks of using narrowly tailored provisions to provide tax relief.
6 min read
Policymakers considering AI-specific token or compute taxes can learn from the “bit tax” proposals of the 1990s during the rise of the internet.
6 min read
Tax Foundation’s new resource, Options for Reforming America’s Tax Code 3.0, demonstrates that not all revenue-raising options are created equal—some do more harm to the economy than others for the same amount of revenue.
7 min read
Federal government debt is over $32 trillion, around the size of the nation’s annual economic output (its gross domestic product, or GDP). Debt levels this high mean US borrowing costs are sensitive to interest rate changes that may otherwise seem small.
5 min read
US policymakers have put forward two new tax proposals to address concerns about how artificial intelligence (AI) will impact land, energy, and the workforce.
7 min read