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

More Research

Explaining the GAAP between Book and Taxable Income

June 3, 2021

Biden Proposals Would Significantly Expand Benefits Administered Through the Tax Code

June 3, 2021

Closer Look at Option to Restructure EITC/CTC to Help Low-Income Households

June 1, 2021

Less Should be MORE with Federal Cannabis Taxation

May 28, 2021

Tax Foundation Webinar Recaps the Complexities of the 2021 Tax Filing Season

May 25, 2021

CBO Report on R&D and Tax Policy in the Pharmaceutical Industry

May 25, 2021

Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases

May 25, 2021

Reviewing Recent Evidence of the Effect of Taxes on Economic Growth

May 21, 2021

Tax Policy Ideas in the Republican Study Committee Budget

May 19, 2021

How Biden’s Corporate Tax Increases Could Make Tax Enforcement Harder

May 18, 2021

Joint Committee on Taxation Data Shows Federal Tax System Is Progressive

May 14, 2021

Financing Infrastructure Spending with Corporate Tax Increases Would Stunt Economic Growth

May 14, 2021

Taxing Unrealized Capital Gains at Death Is Unlikely to Raise Revenue Advertised

May 12, 2021

Many Small Businesses Could Be Impacted by Biden Corporate Tax Proposals

May 11, 2021

Details and Analysis of Tax Proposals in President Biden’s American Families Plan

May 6, 2021

25 Percent Corporate Income Tax Rate Would Make U.S. Above Average Compared to Peers

May 4, 2021

Evaluating Options to Help Low-Income Households

May 4, 2021

U.S. Top Combined Integrated Tax Rate on Corporate Income Would Become Highest in the OECD

May 3, 2021

Relaxing State and Local Tax Deduction Cap Would Make Tax Code Less Progressive

May 3, 2021

Reviewing Options to Raise Tax Revenue and the Trade-offs for Economic Growth and Progressivity

May 3, 2021