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

More Research

How Many Taxpayers Itemize Under Current Law?

September 12, 2019

Evaluating Senator Wyden’s “Mark-to-Market” Capital Gains Tax

September 9, 2019

What is the Real Value of $100 in Metropolitan Areas?

August 28, 2019

New Evidence on the Benefits of Full Expensing

August 15, 2019

States Should Continue to Reform Taxes on Tangible Personal Property

August 6, 2019

Tax Expenditures Taken by Small Businesses in the Federal Tax Code

August 5, 2019

Increasing Taxes on Capital Gains Requires Trade-offs

August 2, 2019

An Overview of the Work Opportunity Tax Credit

August 2, 2019

Three Carbon Tax Bills Introduced in Congress

August 1, 2019

Unpacking Biden’s Tax Plan for Capital Gains

July 31, 2019

The Proper Role of Excise Taxes

July 31, 2019

Improper Payments and EITC Reform

July 29, 2019

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

July 24, 2019

Tax Treatment of Transportation Fringe Benefits

July 22, 2019

A Preliminary Look at 2018 Tax Data

July 19, 2019

While Likely to be Repealed, the “Cadillac Tax” Would Control Health Care Costs

July 16, 2019

How Much Turnover Is There Among the Richest Americans?

July 8, 2019

An Overview of the New Markets Tax Credit

July 8, 2019

Fireworks Sales Spark an Explosion of Taxes and Fees

July 3, 2019

Beto O’Rourke’s War Tax Is a New Approach

July 2, 2019