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Scott Greenberg

Senior Analyst

Scott Greenberg was a Senior Analyst with the Center for Federal Tax Policy at the Tax Foundation. His research has been cited by the New York Times, Washington Post, USA Today, Politico, and several other publications, and he has appeared on CNBC, Fox Business News, NPR, and BBC.

Scott grew up in central New Jersey and attended Yale University, where he earned a B.A. in Economics. He enjoys board games, classical music, and happy hours.

Latest Work

Inflation Reduction Act book minimum tax Inflation Reduction Act accelerated depreciation change in corporate tax liablities, book tax, or corporate minimum tax congressional budget office cbo Eliminating the alternative minimum tax eliminating the AMT inflation indexing, inflation adjusting state tax codes, traditional CPI, index brackets for inflation, index for inflation

Reforming the Pass-Through Deduction

Here’s how the new pass-through deduction works and how it can be reformed to be less complex, less prone to abuse, more neutral, and more economically efficient.

49 min read

Tax Reform Isn’t Done

Expiring provisions, scheduled tax increases on investment, unresolved issues in the code—The Tax Cuts and Jobs Act was passed, but tax reform isn’t done yet.

40 min read
Grain Glitch

The ‘Grain Glitch’ Needs to Be Fixed

The Tax Cuts and Jobs Act tax preference for farm co-ops would distort agricultural activity and create tax planning opportunities for wealthy taxpayers.

9 min read
tax cuts and jobs act

Options for Improving Cost Recovery for Structures

If lawmakers are looking to maximize the positive economic effects from a tax bill, then improving tax depreciation for structures should probably be part of the conversation. Here are a few options.

10 min read
Big Six Tax Plan Framework

Details of the “Big Six” Tax Framework

Republican leadership in the House, Senate, and White House released a framework for a tax proposal that would lower taxes on businesses and individuals and simplify a number of aspects of the federal tax code. Here are the details we know right now.

3 min read
Average Effective Tax Rate on the Top 1 Percent of U.S. Households taxes on the rich taxing the rich

Taxes on the Rich Were Not That Much Higher in the 1950s

The top 1 percent of Americans today do not face an unusually low tax burden, by historical standards. In the 1950s, when the top marginal income tax rate reached 92 percent, the top 1 percent of taxpayers paid an effective rate of only 16.9 percent.

4 min read