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

R&D Amortization Hurts Economic Growth, Growth Industries, and Small Businesses

June 1, 2023

Expensing of Machinery and Equipment Should Be Made Permanent

May 30, 2023

Tackling America’s Debt and Deficit Crisis Requires Social Security and Medicare Reform

May 23, 2023

Design Matters When Raising Taxes to Reduce the Deficit and Stabilize the Debt

May 16, 2023

Testimony: U.S. International Tax Policies That Support Investment and Innovation

May 11, 2023

How America’s Debt Problem Compares to Other Countries—and Why It Matters

May 9, 2023


More Research

R&D Amortization Hurts Economic Growth, Growth Industries, and Small Businesses

June 1, 2023

Why Does the UTPR Matter?

June 1, 2023

Debt Ceiling Deal Reduces Deficits in the Short Term but Delays a More Comprehensive Budget Reckoning

May 31, 2023

Expensing of Machinery and Equipment Should Be Made Permanent

May 30, 2023

New Ways & Means Proposal Shows Continued Commitment to Combat Extraterritorial Taxes

May 26, 2023

Compare Tobacco Tax Data in Your State

May 24, 2023

Tackling America’s Debt and Deficit Crisis Requires Social Security and Medicare Reform

May 23, 2023

The U.S. Tax Burden on Labor Remains below the OECD Average

May 18, 2023

Testimony: Taxes, Spending, and Addressing the U.S. Debt Crisis

May 17, 2023

Design Matters When Raising Taxes to Reduce the Deficit and Stabilize the Debt

May 16, 2023

Testimony: U.S. International Tax Policies That Support Investment and Innovation

May 11, 2023

How America’s Debt Problem Compares to Other Countries—and Why It Matters

May 9, 2023

Fast Approaching Debt Limit Deadline and Growing Debt Demand Action

May 4, 2023

Do Consumption Taxes Do a Better Job of Taxing Criminals?

May 3, 2023

Carbon Taxes in Theory and Practice

May 2, 2023

Repealing Inflation Reduction Act’s Green Energy Tax Credits Would Raise $570 Billion, JCT Projects

April 26, 2023

Inflation Reduction Act’s Price Controls Are Deterring New Drug Development

April 26, 2023

A Better Way to Tax Stock Buybacks

April 25, 2023

Insights into the Tax Systems of Scandinavian Countries

April 20, 2023

What Biden’s Budget Gets Wrong about Expensing for Intangible Drilling Costs

April 19, 2023