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

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A Critical Analysis of the Taxation of Business Hedging and the Case for Comprehensive Congressional Legislation

January 14, 1994

A History and Overview of Estate Taxes in the United States

January 1, 1994

Tax Features January 1994

January 1, 1994

OBRA 1993: What Taxpayers Can Expect in 1994

December 1, 1993

Tax Features December 1993

December 1, 1993

Uncompensated Reserve Requirements: The Hidden Tax on Our Banks

November 11, 1993

The Research and Experimentation Tax Credit

November 1, 1993

Taxes and Foreign Acquisitions in the United States

November 1, 1993

The Income Tax Compliance Cost of Big Business

November 1, 1993

Typical American Family’s Income Continues to Lag Behind Record Level of Late-1980s

November 1, 1993

The High Cost of Tax Compliance for U.S. Business

November 1, 1993

Tax Features November 1993

November 1, 1993

Tax Features October 1993

October 1, 1993

Tax Features September 1993

September 1, 1993

Tax Features July 1993

July 1, 1993

Tax Features June 1993

June 1, 1993

Public Investment and Deficit Reduction

June 1, 1993

The Price of Mobility: Gasoline Taxes in America

June 1, 1993

Tax Features May 1993

May 1, 1993

The President’s Fiscal Year 1994 Budget

April 1, 1993