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.

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Major Publications

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The Trade-offs of Repealing Step-Up in Basis

March 13, 2019

How Do Transfers and Progressive Taxes Affect the Distribution of Income?

March 12, 2019

Hollywood Entertainers of Yore Dodged Higher Income Tax Rates

March 11, 2019

Analysis of the “SALT Act”

March 11, 2019

Taxing Transactions a Few Too Many Times

March 6, 2019

Analysis of the Cost-of-Living Refund Act of 2019

March 6, 2019

The Top 1 Percent’s Tax Rates Over Time

March 5, 2019

What Happens When Everyone is GILTI?

March 1, 2019

To Remedy Tax Compliance Problems, Gig Economy Firms Need Policy Certainty

March 1, 2019

Lawmakers Introduce Another Tax Extenders Bill

March 1, 2019

The Composition of Federal Revenue Has Changed Over Time

February 28, 2019

Who Shoulders the Burden of Federal Income Taxes?

February 26, 2019

The Case for Universal Savings Accounts

February 26, 2019

Evaluating Education Tax Provisions

February 20, 2019

Opportunity Zone Rules Hike Concerns Over Tax Breaks for NFL Stadiums

February 20, 2019

Learning from Europe and America’s Shared Gross Receipts Tax Experience

February 12, 2019

The Status of State Personal Exemptions a Year After Federal Tax Reform

February 12, 2019

Sanders and Schumer’s Misguided Stock Buybacks Proposal

February 6, 2019

Amortizing Research and Development Expenses Under the Tax Cuts and Jobs Act

February 5, 2019

A High Tax Rate on Star Inventors Lowers Total Innovation

February 4, 2019