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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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

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

Tax Extenders Could Return from the Grave Mid-Filing Season

February 1, 2019

Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended

January 31, 2019

Income Taxes on the Top 0.1 Percent Weren’t Much Higher in the 1950s

January 31, 2019

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

January 30, 2019

Don’t Judge Your Taxes by Your Refund

January 29, 2019

The Real Lesson of 70 Percent Tax Rates on Entrepreneurial Income

January 29, 2019

Unclear if Warren’s Wealth Tax Proposal is Constitutional

January 25, 2019

Sen. Warren’s Wealth Tax Is Problematic

January 24, 2019