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

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

May 31, 2019

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

May 24, 2019

The U.S. Tax Burden on Labor, 2019

May 23, 2019

How High are Other Nations’ Gas Taxes?

May 2, 2019

2017 GDP and Employment by Industry

April 30, 2019

Sources of Tax Revenue: U.S. vs. OECD

April 25, 2019


More Research

In Defense of the “Church Parking Tax”

June 14, 2019

Simplifying Complex Income Tax Deduction Rules Would Benefit Short-Term Rental Arrangements

June 13, 2019

The Unintended Consequences of Senator Booker’s “Renters Credit”

June 12, 2019

Remembering Martin Feldstein

June 12, 2019

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

May 31, 2019

Measuring Opportunity Zone Success

May 29, 2019

Business in America

May 28, 2019

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

May 24, 2019

Not All Tax Expenditures Are Equal

May 23, 2019

What’s Going on With the Kiddie Tax?

May 23, 2019

The U.S. Tax Burden on Labor, 2019

May 23, 2019

Depreciation Requires Businesses to Pay Tax on Income That Doesn’t Exist

May 21, 2019

The Earned Income Tax Credit (EITC): A Primer

May 21, 2019

Taxes on Capital Income Are More Than Just the Corporate Income Tax

May 16, 2019

Fixing the TCJA’s Net Operating Losses Provision

May 16, 2019

The Tax Gap Tops $500 Billion a Year

May 15, 2019

Marginal Tax Rates for Pass-through Businesses Vary by State

May 14, 2019

The House Offers a Small Step Forward on Retirement Savings

May 10, 2019

Pass-Through Businesses Q&A

May 9, 2019

Taxable Income vs. Book Income: Why Some Corporations Pay No Income Tax

May 2, 2019