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

Analysis of the “SALT Act”

March 11, 2019

Analysis of the Cost-of-Living Refund Act of 2019

March 6, 2019

Who Shoulders the Burden of Federal Income Taxes?

February 26, 2019

Evaluating Education Tax Provisions

February 20, 2019

Sen. Warren’s Wealth Tax Is Problematic

January 24, 2019

How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis

January 14, 2019


More Research

Average Income Tends to Rise with Age

March 21, 2019

Tax Treatment of Worker Training

March 21, 2019

Increasing Individual Income Tax Rates Would Impact a Majority of U.S. Businesses

March 19, 2019

Senators Introduce Legislation to Fix the Retail Glitch

March 14, 2019

Is Increasing the Capital Gains Tax Rate the Right Way to Generate Revenue?

March 14, 2019

A Growing Percentage of Americans Have Zero Income Tax Liability

March 14, 2019

What’s up with Being GILTI?

March 14, 2019

Testimony: Temporary Policy in the Federal Tax Code

March 13, 2019

The Trade-offs of Repealing Step-Up in Basis

March 13, 2019

How Do Transfers and Progressive Taxes Affect the Distribution of Income?

March 12, 2019

Hollywood Entertainers of Yore Dodged Higher Income Tax Rates

March 11, 2019

Analysis of the “SALT Act”

March 11, 2019

Taxing Transactions a Few Too Many Times

March 6, 2019

Analysis of the Cost-of-Living Refund Act of 2019

March 6, 2019

The Top 1 Percent’s Tax Rates Over Time

March 5, 2019

What Happens When Everyone is GILTI?

March 1, 2019

To Remedy Tax Compliance Problems, Gig Economy Firms Need Policy Certainty

March 1, 2019

Lawmakers Introduce Another Tax Extenders Bill

March 1, 2019

The Composition of Federal Revenue Has Changed Over Time

February 28, 2019

Who Shoulders the Burden of Federal Income Taxes?

February 26, 2019