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

FAQ on Neutral Cost Recovery and Expensing

July 10, 2020

Economic Analysis of Financing Options for Infrastructure Spending Proposals

June 23, 2020

Cautionary Notes from CBO on the Effects of Federal Investment

June 17, 2020

Empirical Evidence Shows Expensing Leads to More Investment and Higher Employment

May 19, 2020

Options for Improving the Tax Treatment of Structures

May 19, 2020

White House Considers Neutral Cost Recovery for Structures

May 6, 2020


More Research

Estimating Neutral Cost Recovery’s Impact on Affordable Housing

August 7, 2020

Coronavirus Assistance for American Families Act Would Provide More Generous Rebates for Dependents

July 30, 2020

Details and Analysis of The CREATE JOBS Act

July 30, 2020

Three-Fourths of New 2016 Investment Was Excluded from Improved Cost Recovery

July 28, 2020

Senate Republicans Introduce the HEALS Act for Coronavirus Pandemic Relief

July 27, 2020

1980s Tax Reform, Cost Recovery, and the Real Estate Industry: Lessons for Today

July 23, 2020

The History of Excess Profits Taxes Not as Effective or Harmless as Today’s Advocates Portray

July 22, 2020

Debunking 3 Myths About the Mortgage Interest Deduction

July 21, 2020

(Webinar) Figuring Out Phase Four: Next Steps on Federal and State Coronavirus Response

July 21, 2020

Marginal Tax Rates for Pass-through Businesses by State

July 15, 2020

Attracting Manufacturing to the U.S. Should Start with Neutral Tax Treatment, Not Subsidies

July 13, 2020

Biden’s Plan to Boost Research and Development Should Include Cancellation of Upcoming R&D Amortization

July 13, 2020

Improved Cost Recovery Is A Wide-Ranging Policy Solution

July 10, 2020

FAQ on Neutral Cost Recovery and Expensing

July 10, 2020

Phase 4 Is not the Time to Experiment with Temporary Credits

July 9, 2020

National Taxpayer Advocate’s Report Is a Road Map to Simpler Pandemic Relief Provisions

July 9, 2020

Did 1986 Tax Reform Hurt Affordable Housing?

July 1, 2020

Estimated Impact of Improved Cost Recovery Treatment by State

June 30, 2020

GAO Report Reveals Need to Simplify Next Round of Rebates

June 25, 2020

Improving the Tax Treatment of Residential Buildings Will Stretch Affordable Housing Assistance Dollars Further

June 25, 2020