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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Claiming 97 Percent of Small Businesses Exempt from Biden Taxes Is Misleading

August 20, 2021

COVID-19 Tax Relief Added to Increasing Share of Households Paying No Income Tax

August 20, 2021

Sources of Personal Income, Tax Year 2018

August 19, 2021

Considering Trade-offs to Improving Tax Collections

August 18, 2021

Analysis of Sen. Wyden’s Pass-through Deduction Proposal

August 17, 2021

Four Revenue Scores on Options to Change U.S. International Tax Rules

August 17, 2021

Evaluating Trade-Offs of Expanded Premium Tax Credits as Enrollment Period Ends

August 16, 2021

How Biden’s Tax Plans Could Negatively Impact Housing

August 13, 2021

Tax Treatment of Nuclear Energy Should Be Simplified, Neutral, with Renewable Energy Sources

August 12, 2021

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

Senator Warren’s Corporate Book Tax Is Wrong Way to Fund New Spending

August 11, 2021

Striking Right Balance for Cryptocurrency Reporting Requirements in Bipartisan Infrastructure Package

August 6, 2021

Congressional Budget Office Shows 2017 Tax Law Reduced Tax Rates Across the Board in 2018

August 5, 2021

Three Reasons Why Full Cost Recovery Is Right Even if Assets Increase in Value

August 5, 2021

Return-Free Filing: A Better Fit for a Better Tax Code

August 5, 2021

Should the U.S. Copy Denmark’s Social Welfare Policies?

August 3, 2021

Comparing Three Financing Options for President Biden’s Spending Proposals

August 3, 2021

Corporate Tax Revenue Forecasted as Robust following the 2017 Tax Reform

August 2, 2021

The Bipartisan Infrastructure Plan Avoids Tax Increases, Undermines User-Pay Principle, and Misses Chance to Modernize Obsolete Programs

July 30, 2021

Delaying R&D Amortization Costs Less but Generates Little Economic Benefit Compared to Full Cancellation

July 29, 2021