Center for Federal Tax Policy

The Tax Foundation’s Center for Federal Tax Policy produces timely and high-quality data, research, and analysis on federal tax issues that influences the debate toward economically principled policies.

The mission of our federal program is to promote tax and fiscal policy that leads to greater U.S. competitiveness, higher economic growth, and improved quality of life for all taxpayers.

We have a number of projects that help us educate taxpayers, journalists, and policymakers on tax policy at the federal level and how the U.S. tax system compares internationally.

The Tax Foundation’s Center for Economic Analysis takes a quantitative approach to analyzing federal tax policies and proposals using our Taxes and Growth (TAG) macroeconomic model.

Since 2015, the TAG model has been used to analyze dozens of legislative and campaign tax proposals, including every major tax plan put forth during the 2016 presidential campaigns, the House GOP’s 2016 Tax Reform Blueprint, and the Tax Cuts and Jobs Act.

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Major Publications

Featured Research

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Joe Biden’s 61 Percent Tax on Wealth

April 29, 2021

Effects of Proposed International Tax Changes on U.S. Multinationals

April 28, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

Reviewing the Federal Tax Treatment of Research & Development Expenses

April 13, 2021

Arcane Federal Tax on Sports Betting Is Too Much to Handle

April 8, 2021


More Research

25 Percent Corporate Income Tax Rate Would Make U.S. Above Average Compared to Peers

May 4, 2021

Evaluating Options to Help Low-Income Households

May 4, 2021

U.S. Top Combined Integrated Tax Rate on Corporate Income Would Become Highest in the OECD

May 3, 2021

Relaxing State and Local Tax Deduction Cap Would Make Tax Code Less Progressive

May 3, 2021

Reviewing Options to Raise Tax Revenue and the Trade-offs for Economic Growth and Progressivity

May 3, 2021

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Joe Biden’s 61 Percent Tax on Wealth

April 29, 2021

Effects of Proposed International Tax Changes on U.S. Multinationals

April 28, 2021

Providing Full Cost Recovery for Investment and Lowering Taxes on Firms Are Best Options for Boosting Growth

April 27, 2021

Testimony: Tax Fairness, Economic Growth, and Funding Government Investments

April 27, 2021

Federal Individual Income Tax: Exemptions and Treatment of Dividends (1913-2021)

April 27, 2021

Federal Capital Gains Tax Collections, Historical Data (1954-2018)

April 26, 2021

Top Combined Capital Gains Tax Rates Would Average 48 Percent Under Biden’s Tax Plan

April 23, 2021

Comparing the Trade-offs of Carbon Taxes and Corporate Income Taxes

April 23, 2021

Corporate Investment Outweighs Federal Revenue Losses Since TCJA

April 22, 2021

Modernizing Rental Car and Peer-to-Peer Car Sharing Taxes for a Post-Pandemic Future

April 22, 2021

Raising the Corporate Rate to 28 Percent Reduces GDP by $720 Billion Over Ten Years

April 21, 2021

New Research Finds Limited Effects on Taxpayer Behavior from Pass-through Deduction

April 19, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

Business Tax Collections Within Historical Norm After Accounting for Pass-through Business Taxes

April 15, 2021