Options Guide Shows the “No Tax On” Deductions Are Costly and Complex
The “no tax on” deductions show the drawbacks of using narrowly tailored provisions to provide tax relief.
6 min read
Expert
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
What the 1990s-Era “Bit Tax” Can Teach Us About AI Tax Proposals
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
What Five Revenue Raisers in the Options Guide Tell Us About Sound Tax Reform
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
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
New Congressional Data Center Tax Proposals Threaten US AI Investment
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