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.

Explore Key Policy Areas

Learn More

Major Publications

More Research

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

Marginal Tax Rates on Labor Income Under the Democratic House Ways and Means Child Tax Credit Proposal

February 17, 2021

Marginal Tax Rates on Labor Income Under Sen. Mitt Romney’s Family Security Act

February 17, 2021

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021

An “Interest”ing Tax Hike in the COVID-19 Relief Proposal

February 10, 2021

House Ways and Means Committee Takes First Steps Toward Additional Coronavirus Relief Legislation

February 10, 2021

Congressional Democrats Propose Expanding Child Tax Credit as Monthly Payment for Pandemic Relief

February 9, 2021

Sen. Romney’s Child Tax Reform Proposal Aims to Expand the Social Safety Net and Simplify Tax Credits

February 5, 2021

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

February 5, 2021

Summary of the Latest Federal Income Tax Data, 2021 Update

February 3, 2021

Modeling Different Proposals for Round Three Direct Payments

February 2, 2021

IRS Data Shows Who Benefited from the First Round of Economic Impact Payments

January 27, 2021

Latest CBO Report on Incomes and Taxes Shows that the Federal Fiscal System is Very Progressive

January 26, 2021

Who Benefits from the State and Local Tax Deduction?

January 25, 2021

Using Carbon Tax Revenue to Grow the Economy

January 22, 2021

5 Observations on Janet Yellen’s Recent Confirmation Testimony

January 22, 2021

President Biden Outlines Plan for Additional Coronavirus-Related Relief and Stimulus

January 15, 2021

Double Taxation of Corporate Income in the United States and the OECD

January 13, 2021

How Expensing for Capital Investment Can Accelerate the Transition to a Cleaner Economy

January 12, 2021