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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Why Neutral Cost Recovery Is Good for Workers

June 23, 2020

When Marriage Doesn’t Pay: Analysis and Options for Addressing Marriage and Second-Earner Penalties

June 23, 2020

Latest Data Shows That the Tax Cuts and Jobs Act Did Not Dampen Charitable Giving

June 22, 2020

Full Expensing is Good for the Short Run and the Long Run

June 18, 2020

Cautionary Notes from CBO on the Effects of Federal Investment

June 17, 2020

Answering Four Questions About How Neutral Cost Recovery Works in Practice

June 17, 2020

What the Internet Can Teach Us About Capital Investment, Infrastructure, and Tax Policy

June 17, 2020

Weighing the Benefits of Permitting Business Credit Cashouts in Phase 4 Economic Relief

June 16, 2020

Inefficiencies Created by the Tax System’s Dependence on Economic Depreciation

June 12, 2020

A Road Map to Recreational Marijuana Taxation

June 9, 2020

Watch: Taxing the Digital Economy

June 3, 2020

Watch: Economic Recovery After Coronavirus

May 29, 2020

Lessons from Alberto Alesina for U.S. Lawmakers

May 26, 2020

Net Operating Loss Carrybacks Are a Vital Source of Tax Relief for Struggling Firms in the Coronavirus Crisis

May 26, 2020

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