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 Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property

May 30, 2018

Highlights from the New JCT Tax Expenditure Report

May 29, 2018

IRS to Issue Guidance Clarifying Viability of SALT Deduction Cap Workarounds

May 23, 2018

The Complicated Taxation of America’s Retirement Accounts

May 22, 2018

Fee Proposal Would Discourage Companies from Hiring Lower-Income Workers

May 17, 2018

Contrary to “Fair Share” Claims, Businesses are Central to Tax Collection Systems

May 16, 2018

Not So Much Ado About Stock Buybacks—Q1 2018 Repurchases Comparable to Past Years

May 14, 2018

Missing Some Context on Stock Buybacks

May 8, 2018

A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act

May 3, 2018

Assessing the Bureau of Economic Analysis 2018 Q1 GDP Estimate

April 30, 2018

Business Investment Increases by 39 Percent in Q1 2018

April 27, 2018

New IRS Data Shows Most IRA Contributions Were Made by Middle-Class Taxpayers

April 26, 2018

Fed’s “Beige Book” Highlights Widespread Concern over Tariffs

April 19, 2018

Congressional Budget Office Releases Budget and Economic Outlook Report

April 17, 2018

Recommendations to Congress on the 2018 Tax Extenders

April 17, 2018

Latvia Joins the Cash-Flow Tax Club

April 16, 2018

Modeling the Impact of President Trump’s Proposed Tariffs

April 12, 2018

Tax Freedom Day 2018 is April 19th

April 11, 2018

The Tax Foundation’s Taxes and Growth Model

April 11, 2018

Are Pre-Filled Forms the Solution to Tax Compliance Costs?

April 9, 2018