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 Alternative Minimum Tax Still Burdens Taxpayers with Compliance Costs

April 4, 2019

Tax Policy and Entrepreneurship: A Framework for Analysis

April 3, 2019

Putting A Face On America’s Tax Returns: Summary

March 28, 2019

Government Revenues, Outlays, and Deficit as a Share of GDP

March 27, 2019

New Report Shows the Burdens of Payroll and Income Taxes

March 26, 2019

The TCJA Lowered Taxes for Individuals Throughout Income Groups

March 26, 2019

Reforming Rental Car Excise Taxes

March 26, 2019

Average Income Tends to Rise with Age

March 21, 2019

Tax Treatment of Worker Training

March 21, 2019

Increasing Individual Income Tax Rates Would Impact a Majority of U.S. Businesses

March 19, 2019

Senators Introduce Legislation to Fix the Retail Glitch

March 14, 2019

Is Increasing the Capital Gains Tax Rate the Right Way to Generate Revenue?

March 14, 2019

A Growing Percentage of Americans Have Zero Income Tax Liability

March 14, 2019

What’s up with Being GILTI?

March 14, 2019

Testimony: Temporary Policy in the Federal Tax Code

March 13, 2019

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