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.

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Major Publications

Featured Research

2020 Tax Brackets

November 14, 2019

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

November 1, 2019

Senator Sanders Proposes a Tax on “Extreme” Wealth

September 25, 2019

Vaping Taxes Should Be Carefully Designed

September 12, 2019

Unpacking Biden’s Tax Plan for Capital Gains

July 31, 2019

A Preliminary Look at 2018 Tax Data

July 19, 2019


More Research

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

November 21, 2019

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

November 20, 2019

Tracking the 2020 Presidential Tax Plans

November 20, 2019

Illustrating Senator Warren’s Taxes on Capital Income

November 15, 2019

2020 Tax Brackets

November 14, 2019

Proponents of Wealth Taxation Must Consider its Impact on Innovation

November 12, 2019

New Report Finds Trade War is a Lose-Lose for U.S. and China

November 11, 2019

An Analysis of the Economic, Revenue, and Distributional Effects of the Proposed Millionaire’s Surtax

November 11, 2019

Evaluating Democratic Presidential Candidates’ Proposals to Raise the Corporate Income Tax Rate

November 11, 2019

Reviewing the Deadweight Loss Effects of High Tax Rates

November 8, 2019

Tax Interactions in Senator Warren’s “Medicare for All” Proposal Would Reduce Potential Revenue

November 6, 2019

Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications

November 6, 2019

Tax Cliffs in the Proposed PROGRESS Act May Slow Small Business Growth

November 4, 2019

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

November 1, 2019

Should Student-Athletes’ Scholarships Be Taxed like Income?

October 30, 2019

Saez and Zucman’s Latest Estimates of Tax Burdens Don’t Fully Consider the Impact of Taxes on Saving and Investment

October 28, 2019

Understanding the Price of Your Plane Ticket

October 28, 2019

Measuring Remaining Lifetime Spending Across Age Cohorts Shows a Different Picture of Inequality

October 28, 2019

Illustrating How a UBI and Means-Tested Transfers Can Be Equivalent

October 28, 2019

Tax Nicotine Products By Quantity

October 22, 2019