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

Unpacking Biden’s Tax Plan for Capital Gains

July 31, 2019

A Preliminary Look at 2018 Tax Data

July 19, 2019

Are Opportunity Zones Working as Intended?

June 26, 2019

Tracking the Economic Impact of U.S. Tariffs and Retaliatory Actions

May 31, 2019

Measuring Opportunity Zone Success

May 29, 2019

America’s Gas Tax Falls Further Behind OECD Peers When Controlling for Exchange Rates

May 24, 2019


More Research

New Evidence on the Benefits of Full Expensing

August 15, 2019

States Should Continue to Reform Taxes on Tangible Personal Property

August 6, 2019

Tax Expenditures Taken by Small Businesses in the Federal Tax Code

August 5, 2019

Increasing Taxes on Capital Gains Requires Trade-offs

August 2, 2019

An Overview of the Work Opportunity Tax Credit

August 2, 2019

Three Carbon Tax Bills Introduced in Congress

August 1, 2019

Unpacking Biden’s Tax Plan for Capital Gains

July 31, 2019

The Proper Role of Excise Taxes

July 31, 2019

Improper Payments and EITC Reform

July 29, 2019

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

July 24, 2019

Tax Treatment of Transportation Fringe Benefits

July 22, 2019

A Preliminary Look at 2018 Tax Data

July 19, 2019

While Likely to be Repealed, the “Cadillac Tax” Would Control Health Care Costs

July 16, 2019

How Much Turnover Is There Among the Richest Americans?

July 8, 2019

An Overview of the New Markets Tax Credit

July 8, 2019

Fireworks Sales Spark an Explosion of Taxes and Fees

July 3, 2019

Beto O’Rourke’s War Tax Is a New Approach

July 2, 2019

Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households

July 1, 2019

The Regressivity of Deductions

June 28, 2019

Are Opportunity Zones Working as Intended?

June 26, 2019