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

Senator Sanders Proposes a Tax on “Extreme” Wealth

September 25, 2019

Vaping Taxes Should Be Carefully Designed

September 12, 2019

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


More Research

Improving the Federal Tax System for Gig Economy Participants

October 18, 2019

New IRS Distributional Data on the Federal Individual Income Tax

October 17, 2019

Congress Considers a Tax Increase on Vapers and Smokers

October 16, 2019

Repealing the Federal Tax Exemption for Credit Unions

October 16, 2019

The Home Mortgage Interest Deduction

October 15, 2019

Retail Glitch Awaits Congressional Fix

October 10, 2019

Legislation Introduced to Cancel R&D Amortization

October 2, 2019

Booker’s Plan to Eliminate Step-up in Basis and Expand the Estate Tax

September 27, 2019

Marijuana Revenues Could Take a Hit

September 26, 2019

Senator Sanders Proposes a Tax on “Extreme” Wealth

September 25, 2019

JCT Report Shows Capital Gains are Sensitive to Taxation

September 25, 2019

Measuring the Value of Deferral in Capital Gains Tax Proposals

September 25, 2019

Senator Bennet’s Plan to Expand the EITC

September 20, 2019

Vaping Taxes Should Be Carefully Designed

September 12, 2019

How Many Taxpayers Itemize Under Current Law?

September 12, 2019

Evaluating Senator Wyden’s “Mark-to-Market” Capital Gains Tax

September 9, 2019

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

August 28, 2019

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