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

Arcane Federal Tax on Sports Betting Is Too Much to Handle

April 8, 2021

President Biden’s Infrastructure Plan Raises Taxes on U.S. Production

March 31, 2021

CBO Study: Benefits of Biden’s $2 Trillion Infrastructure Plan Won’t Outweigh $2 Trillion Tax Hike

March 31, 2021

Congressional Budget Office and Tax Foundation Modeling Show That Some Tax Hikes Are More Damaging Than Others

March 26, 2021

U.S. COVID-19 Relief Provided More Than $60,000 in Benefits to Many Unemployed Families

March 17, 2021

Excise Tax Application and Trends

March 16, 2021


More Research

Biden Approach to Taxing Corporate Income Raises Complexity for Businesses

April 9, 2021

Arcane Federal Tax on Sports Betting Is Too Much to Handle

April 8, 2021

The Balancing Act of GILTI and FDII

April 7, 2021

U.S. Effective Corporate Tax Rate Is Right in Line With Its OECD Peers

April 2, 2021

Combined Corporate Rates Would Exceed 30 Percent in Most States Under Biden’s Tax Plan

April 1, 2021

President Biden’s Infrastructure Plan Raises Taxes on U.S. Production

March 31, 2021

CBO Study: Benefits of Biden’s $2 Trillion Infrastructure Plan Won’t Outweigh $2 Trillion Tax Hike

March 31, 2021

ARPA Allocates $2 Billion to Nonexistent County Governments

March 31, 2021

A CEO Tax Is the Wrong Way to Help Workers

March 30, 2021

Congressional Budget Office and Tax Foundation Modeling Show That Some Tax Hikes Are More Damaging Than Others

March 26, 2021

Testimony: Senate Budget Committee Hearing on the Progressivity of the U.S. Tax Code

March 25, 2021

How the CARES Act Shifted the Composition of Tax Expenditures Towards Individuals

March 24, 2021

A Neutral Tax Code Counts Unemployment Compensation as Taxable Income

March 23, 2021

What to Expect During the 2021 Tax Season

March 19, 2021

Making the Expanded Child Tax Credit Permanent Would Cost Nearly $1.6 Trillion

March 19, 2021

TCJA Is Not GILTI of Offshoring

March 18, 2021

Four Questions Treasury Must Answer About the State Tax Cut Prohibition in the American Rescue Plan Act

March 18, 2021

U.S. COVID-19 Relief Provided More Than $60,000 in Benefits to Many Unemployed Families

March 17, 2021

How GILTI Are U.S. Industries?

March 16, 2021

Tax Policy Improvements Needed to Help Industries through the Semiconductor Shortage

March 16, 2021