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Andrew Lautz, Senior Director of Federal Policy | Tax Foundation
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Andrew Lautz

Senior Director of Federal Policy

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.

Latest Work

Artificial Intelligence Tax Policy, AI tax policy, AI token tax

A “Token Tax” Could Kill the Promise of AI

If we want to ensure that AI raises economic growth, we shouldn’t be pursuing tax policies that are stuck in the past and represent some of the worst ideas from the early internet age.

IRS tax enforcement provisions to increase IRS budget and IRS funding See more on IRS expansion and Inflation Reduction Act IRS details

How Much Does the US Government Lose to Tax Fraud?

While the government will never close the tax gap or fully eliminate tax fraud, lawmakers and the IRS can institute several reforms to reduce the gap, including simplifying the tax code, increasing third-party information reporting, and coordinating anti-fraud efforts.

7 min read
hospital nonprofit tax treatment healthcare

Options to Reform the Tax Treatment of Exempt Hospitals

Nearly half of all hospitals are exempt from paying US corporate income taxes. As healthcare spending rises, lawmakers have questioned whether hospitals are providing as much in community benefits as they derive from tax exemptions.

11 min read
TCJA compliance and TCJA complexity costs did the Tax Cuts and Jobs Act simplify the US tax code?

Top Five Options Guide Reforms to Simplify the Tax Code

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
Trump tariffs currency appreciation and Trump tariffs value of US dollar impact

Four Ways US Bond Markets Affect Tax Revenue

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