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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Are Sugar-Sweetened Beverage Taxes Regressive? Evidence from Household Retail Purchases

June 19, 2018

A Small Victory on the Global Spread of Soda Taxes

June 15, 2018

Update: The Impact of Enacting President Trump’s Tariffs

June 14, 2018

Second Round of Tax Reform Might Address Retirement Accounts

June 14, 2018

The Impact of the Tax Cuts and Jobs Act by Congressional District

June 13, 2018

Social Security in Deficit: Why and What to Do About It

June 12, 2018

The OECD Highlights the Economic Growth Benefits of Full Expensing

June 12, 2018

New Letter Says the “Retail Glitch” is Discouraging Business Investment

June 11, 2018

Taxing Patreon Contributions

June 8, 2018

Automobile Tariffs Would Offset Half the TCJA Gains for Low-income Households

June 4, 2018

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