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 Review of Net Operating Loss Tax Provisions in the CARES Act and Next Steps for Phase 4 Relief

April 14, 2020

The Child Tax Credit: Primer

April 14, 2020

Will States Tax the Federal Government’s COVID-19 Lifeline to Small Businesses?

April 13, 2020

Trade-offs of Delaying Tax Filing and Instituting a Payroll Tax Holiday on Businesses and Individuals

April 9, 2020

Evaluating the Trade-offs of Small Business Relief Provisions of the CARES Act

April 9, 2020

Watch: Tax Foundation Experts Discuss Short-term Coronavirus Relief Packages

April 8, 2020

A Good Excise Tax

April 6, 2020

FAQ on Federal Coronavirus Relief Law (CARES Act)

April 2, 2020

Understanding the Paycheck Protection Program in the CARES Act

April 2, 2020

State and Local Funding Totals Under the CARES Act

April 1, 2020

A History and Analysis of Payroll Tax Holidays

March 31, 2020

Retroactive SALT Repeal Combines Weak Stimulus with Bad Tax Policy

March 31, 2020

Gas Tax Revenue to Decline as Traffic Drops 38 Percent

March 31, 2020

Congress Approves Economic Relief Plan for Individuals and Businesses

March 30, 2020

Evaluating the Trade-offs of Unemployment Compensation Changes in the CARES Act

March 27, 2020

Weighing the Value of Tax Credits During an Economic Crisis

March 25, 2020

State Aid Provisions of the Federal Coronavirus Response Bill

March 25, 2020

Tracking Economic Relief Plans Around the World during the Coronavirus Outbreak

March 25, 2020

Australia’s COVID-19 Support Focuses on Grants to Individuals and Small Businesses

March 24, 2020

Review and Analysis of House Democrats Coronavirus Response Bill

March 24, 2020