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

Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases

May 25, 2021

Reviewing Recent Evidence of the Effect of Taxes on Economic Growth

May 21, 2021

Details and Analysis of Tax Proposals in President Biden’s American Families Plan

May 6, 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


More Research

Boost Semiconductor Manufacturing by Removing Tax Barriers—Not Creating Tax Subsidies

June 18, 2021

Tax Foundation Comment on Treasury’s State Tax Cuts Limitation Rule

June 17, 2021

Tracking the 2021 Biden Tax Plan and Federal Tax Proposals

June 16, 2021

Details and Analysis of President Biden’s FY 2022 Budget Proposals

June 16, 2021

Expensing Is Infrastructure, Too

June 15, 2021

House and Senate Proposals Would Make Incremental Reforms to Retirement Savings

June 15, 2021

Combined Effect of a Higher Corporate Rate and Permanent Bonus Depreciation

June 15, 2021

Who Bears the Burden of Corporation Taxation? A Review of Recent Evidence

June 10, 2021

Infrastructure Funding for Highways Digs into Issues of Outdated Taxes and Narrow Bases

June 10, 2021

Broad-Based Taxes on Consumption and User Fees Are Efficient Ways to Raise Federal Revenue for Infrastructure

June 10, 2021

Taxing Consumption Progressively Is a Better Way to Tax the Wealthy

June 8, 2021

A Closer Look at Eliminating the AMT

June 8, 2021

Details and Analysis of President Biden’s American Jobs Plan

June 4, 2021

Explaining the GAAP between Book and Taxable Income

June 3, 2021

Biden Proposals Would Significantly Expand Benefits Administered Through the Tax Code

June 3, 2021

Closer Look at Option to Restructure EITC/CTC to Help Low-Income Households

June 1, 2021

Less Should be MORE with Federal Cannabis Taxation

May 28, 2021

Tax Foundation Webinar Recaps the Complexities of the 2021 Tax Filing Season

May 25, 2021

CBO Report on R&D and Tax Policy in the Pharmaceutical Industry

May 25, 2021

Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases

May 25, 2021