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

Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications

November 6, 2019

Tax Cliffs in the Proposed PROGRESS Act May Slow Small Business Growth

November 4, 2019

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

November 1, 2019

Should Student-Athletes’ Scholarships Be Taxed like Income?

October 30, 2019

Saez and Zucman’s Latest Estimates of Tax Burdens Don’t Fully Consider the Impact of Taxes on Saving and Investment

October 28, 2019

Understanding the Price of Your Plane Ticket

October 28, 2019

Measuring Remaining Lifetime Spending Across Age Cohorts Shows a Different Picture of Inequality

October 28, 2019

Illustrating How a UBI and Means-Tested Transfers Can Be Equivalent

October 28, 2019

Tax Nicotine Products By Quantity

October 22, 2019

Improving the Federal Tax System for Gig Economy Participants

October 18, 2019

New IRS Distributional Data on the Federal Individual Income Tax

October 17, 2019

Congress Considers a Tax Increase on Vapers and Smokers

October 16, 2019

Repealing the Federal Tax Exemption for Credit Unions

October 16, 2019

The Home Mortgage Interest Deduction

October 15, 2019

Retail Glitch Awaits Congressional Fix

October 10, 2019

Legislation Introduced to Cancel R&D Amortization

October 2, 2019

Booker’s Plan to Eliminate Step-up in Basis and Expand the Estate Tax

September 27, 2019

Marijuana Revenues Could Take a Hit

September 26, 2019

Senator Sanders Proposes a Tax on “Extreme” Wealth

September 25, 2019

JCT Report Shows Capital Gains are Sensitive to Taxation

September 25, 2019