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

President Trump Outlines Second Term Tax Ideas

August 25, 2020

Reviewing Joe Biden’s Tax Vision

August 20, 2020

Where Does Kamala Harris Stand on Tax Policy?

August 12, 2020

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


More Research

How Should Wealth and Work Be Treated in the Tax Code?

September 21, 2020

Senate Republican Coronavirus Package Is Undermined by Complexity & Impermanence

September 10, 2020

Biden’s Plan to Address Offshoring Comes with Contradictions

September 9, 2020

Placing Joe Biden’s Tax Increases in Historical Context

September 3, 2020

Flawed Federal Taxation of Recreational Marijuana

September 3, 2020

Biden’s Proposal Would Shift the Distribution of Retirement Tax Benefits

August 26, 2020

President Trump Outlines Second Term Tax Ideas

August 25, 2020

Who Will Pay for the Roads?

August 25, 2020

Reviewing Joe Biden’s Tax Vision

August 20, 2020

How the CARES Act Fixed a Tax Bias Against Green Investment

August 20, 2020

Economic Recovery and Deductions for Worker Training

August 13, 2020

Where Does Kamala Harris Stand on Tax Policy?

August 12, 2020

What is the Real Value of $100 in Metropolitan Areas?

August 12, 2020

An Overview of the Low-Income Housing Tax Credit

August 11, 2020

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