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

Prospects for Federal Tax and Budget Policy after the 2022 Midterms

November 22, 2022

Shaky Economic and Fiscal Outlook Requires Stable and Pro-Growth Tax Extenders Policy

November 15, 2022

Difficult Trade-Offs Make Policy Consensus on Child Tax Credit Elusive

November 10, 2022

Putting a Face on America’s Estate Tax Returns

November 7, 2022

Carbon Taxes, Trade, and American Competitiveness

November 3, 2022

2023 Tax Brackets

October 18, 2022


More Research

Tighter Limits on U.S. Interest Deductibility Make U.S. an Outlier and Increase Pain of Rising Interest Rates

December 5, 2022

Prospects for Federal Tax and Budget Policy after the 2022 Midterms

November 22, 2022

Shaky Economic and Fiscal Outlook Requires Stable and Pro-Growth Tax Extenders Policy

November 15, 2022

Difficult Trade-Offs Make Policy Consensus on Child Tax Credit Elusive

November 10, 2022

How the Inflation Reduction Act Affects the Future of U.S.-EU Tax and Trade Cooperation

November 9, 2022

Putting a Face on America’s Estate Tax Returns

November 7, 2022

Carbon Taxes, Trade, and American Competitiveness

November 3, 2022

Details and Analysis of Canceling the Scheduled Business Tax Increases in Tax Cuts and Jobs Act

November 1, 2022

Permanent 100 Percent Bonus Depreciation Even More Important When Inflation Is Elevated

October 27, 2022

Should We Tax University Endowments?

October 19, 2022

2023 Tax Brackets

October 18, 2022

Changing Tax Policy Landscape Will Worsen U.S. Competitiveness

October 18, 2022

Tax Treatment of Social Security Benefits Remains a Confusing Matter for Taxpayers

October 13, 2022

Inflation Is Surging, So Are Federal Tax Collections

October 13, 2022

Understanding the Tax Treatment of Inventory: The Role of LIFO

October 12, 2022

Tax Hike Proposals Live on Despite Being Dropped in the Inflation Reduction Act

October 10, 2022

Focusing on Wealth Inequality Is Counterproductive

October 3, 2022

The “Inflation Tax” Is Regressive

September 29, 2022

Combined Federal and State Corporate Income Tax Rates in 2022

September 27, 2022

The Sticks: Inflation Reduction Act’s Energy-Related Tax Increases

September 22, 2022