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

Accounting for Deficits: When Should They Matter and How Should We Solve It?

May 14, 2020

The U.S. Tax Burden on Labor

May 14, 2020

Watch: Coronavirus: A Path to Economic Recovery

May 7, 2020

Advancing Net Operating Loss Deductions in Phase 4 Business Relief

May 7, 2020

White House Considers Neutral Cost Recovery for Structures

May 6, 2020

Treasury Audit Highlights the Need for Clearer Eligibility Guidelines for the EITC

May 5, 2020

Reviewing the Economic and Revenue Implications of Cost Recovery Options

April 28, 2020

Reviewing the Benefits of Full Expensing for the Post-Pandemic Economic Recovery

April 27, 2020

Watch: State Tax Policy and COVID-19

April 23, 2020

New Guidance on State Aid Under the CARES Act

April 23, 2020

Senate Passes Additional Funding for Small Business Relief, But Questions Remain on the Deductibility of PPP Expenses

April 22, 2020

Keeping it Simple: Approaching the Next Stage of Coronavirus Tax Policy

April 22, 2020

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

April 22, 2020

A Review of Net Operating Loss Tax Provisions in the CARES Act and Next Steps for Phase 4 Relief

April 14, 2020

The Child Tax Credit: Primer

April 14, 2020

Will States Tax the Federal Government’s COVID-19 Lifeline to Small Businesses?

April 13, 2020

Trade-offs of Delaying Tax Filing and Instituting a Payroll Tax Holiday on Businesses and Individuals

April 9, 2020

Evaluating the Trade-offs of Small Business Relief Provisions of the CARES Act

April 9, 2020

Watch: Tax Foundation Experts Discuss Short-term Coronavirus Relief Packages

April 8, 2020

A Good Excise Tax

April 6, 2020