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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HEROES Act Dependent Expansions Come with Major Drawbacks

May 19, 2020

HEROES Act Temporarily Increases Dependent Credit Generosity

May 19, 2020

Neutral Cost Recovery Is Not a New Idea

May 19, 2020

Empirical Evidence Shows Expensing Leads to More Investment and Higher Employment

May 19, 2020

Options for Improving the Tax Treatment of Structures

May 19, 2020

HEROES Act First Bid to Provide Phase 4 Relief for Businesses and Individuals

May 14, 2020

Accounting for Deficits: When Should They Matter and How Should We Solve It?

May 14, 2020

The U.S. Tax Burden on Labor

May 14, 2020

Watch: Coronavirus: A Path to Economic Recovery

May 7, 2020

Advancing Net Operating Loss Deductions in Phase 4 Business Relief

May 7, 2020

White House Considers Neutral Cost Recovery for Structures

May 6, 2020

Treasury Audit Highlights the Need for Clearer Eligibility Guidelines for the EITC

May 5, 2020

Details and Analysis of Former Vice President Biden’s Tax Proposals

April 29, 2020

Reviewing the Economic and Revenue Implications of Cost Recovery Options

April 28, 2020

Reviewing the Benefits of Full Expensing for the Post-Pandemic Economic Recovery

April 27, 2020

Watch: State Tax Policy and COVID-19

April 23, 2020

New Guidance on State Aid Under the CARES Act

April 23, 2020

Senate Passes Additional Funding for Small Business Relief, But Questions Remain on the Deductibility of PPP Expenses

April 22, 2020

Keeping it Simple: Approaching the Next Stage of Coronavirus Tax Policy

April 22, 2020

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

April 22, 2020