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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U.S. Corporate Income Faces Third-Highest Integrated Tax Rate in OECD Under Ways and Means Plan

September 27, 2021

Federal Judge Rules Against ARPA’s Tax Mandate

September 27, 2021

Choose Your Own Adventure: Global Minimum Tax Edition

September 27, 2021

Latest White House Report Tells Incomplete Story on Average Tax Rates for Wealthy

September 24, 2021

Reviewing Business Tax Expenditures: Credit Union Tax Exemption

September 23, 2021

Economy Loses More than Revenue Gains in Ways and Means “Build Back Better” Act

September 22, 2021

The Good, the Bad, and the Ugly of the Ways and Means Plan

September 20, 2021

Federal Tobacco Tax Proposal Could Result in 50% Increase in State Taxes

September 20, 2021

Yes, the U.S. Tax Code Is Progressive

September 17, 2021

Top Tax Rate on Pass-through Business Income Would Exceed 50 Percent in Most States Under House Dems’ Plan

September 17, 2021

How Would House Dems’ Tax Plan Change Competitiveness of U.S. Tax Code?

September 17, 2021

Build Back Better Act: Details & Analysis of the $3.5 Trillion Budget Reconciliation Bill

September 16, 2021

U.S. Would Have Third-Highest Corporate Tax Rate in OECD Under Ways and Means Plan

September 15, 2021

Corporations in Most States Would Face Income Tax Rate Exceeding 30 Percent Under Ways and Means Proposal

September 15, 2021

Top Combined Capital Gains Tax Rates Would Average Nearly 37 Percent Under House Dems’ Plan

September 14, 2021

House Tobacco Proposals Defy Biden’s Tax Pledge and Undermine Harm Reduction Efforts

September 13, 2021

Tax on Stock Buybacks a Misguided Way to Encourage Investment

September 10, 2021

What If We Taxed Churches?

September 9, 2021

Tax Reform and Infrastructure Investment: The Two Theories

September 9, 2021

Don’t Copy European Drug Pricing Policies that Reduced R&D and Innovation

September 9, 2021