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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How the CARES Act Shifted the Composition of Tax Expenditures Towards Individuals

March 24, 2021

A Neutral Tax Code Counts Unemployment Compensation as Taxable Income

March 23, 2021

What to Expect During the 2021 Tax Season

March 19, 2021

Making the Expanded Child Tax Credit Permanent Would Cost Nearly $1.6 Trillion

March 19, 2021

TCJA Is Not GILTI of Offshoring

March 18, 2021

Four Questions Treasury Must Answer About the State Tax Cut Prohibition in the American Rescue Plan Act

March 18, 2021

U.S. COVID-19 Relief Provided More Than $60,000 in Benefits to Many Unemployed Families

March 17, 2021

How GILTI Are U.S. Industries?

March 16, 2021

Tax Policy Improvements Needed to Help Industries through the Semiconductor Shortage

March 16, 2021

Excise Tax Application and Trends

March 16, 2021

The American Rescue Plan Act Greatly Expands Benefits through the Tax Code in 2021

March 12, 2021

Wyden’s Energy Tax Proposal a Mixed Bag

March 11, 2021

Phasing in a Corporate Rate Hike Would Be the Worst of Both Worlds

March 9, 2021

Senate Direct Payment Design Would Create High Implicit Marginal Tax Rates

March 5, 2021

State Aid in American Rescue Plan Act Is 116 Times States’ Revenue Losses

March 3, 2021

Combined State and Federal Corporate Income Tax Rates in 2021

March 3, 2021

Sen. Elizabeth Warren’s Wealth Tax Legislation Faces Administrative and Economic Challenges

March 2, 2021

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

February 24, 2021

Changes to the Tax Base Matter When Evaluating the Impact of Tax Reforms

February 23, 2021

Sources of Tax Revenue: U.S. vs. OECD

February 17, 2021