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

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Comparing Tax Provisions in Different Versions of the House Build Back Better Act

November 10, 2021

Wrong Tax Base Leads to Multiple Issues for Federal Nicotine Tax Proposal

November 4, 2021

Top Tax Rate on Personal Income Would Be Highest in OECD under New Build Back Better Framework

November 1, 2021

Top Combined Capital Gains Tax Rates Would Average Nearly 37 Percent Under Build Back Better Framework

November 1, 2021

Proposed Top Combined Marginal Capital Gains Tax Rate Would Be Third-Highest in OECD

October 29, 2021

Lawmakers Consider Untested and Complex Policies to Fund Reconciliation Bill

October 28, 2021

Fixing Tax Treatment of Capital Investments Could Improve Supply Chain Resiliency

October 28, 2021

New Study Shows Tax Policy Has Strong Effects on Innovation

October 27, 2021

The Rich Are Not Monolithic and Taxing Their Wealth Invites Tax Collection Volatility

October 26, 2021

How Would House Dems’ Tax Plan Change Competitiveness of U.S. Tax Code?

October 26, 2021

Lawmakers Could Pay for Reconciliation While Improving the Tax Code

October 25, 2021

Proposed Minimum Tax on Book Income Would Hit Stock-Based Compensation

October 25, 2021

Funding for Democrats’ $3.5 Trillion Spending Plan Is Unstable and Unsustainable

October 21, 2021

Proposal for Reporting Requirements for Financial Institutions Misses the Mark

October 20, 2021

What’s Going on with the Child Tax Credit Debate?

October 19, 2021

Reviewing How TCJA Impacted Mortgage Interest and State and Local Tax Deductions

October 14, 2021

Higher Taxes Under House Ways and Means Plan Emphasize Need for Corporate Integration

October 13, 2021

Corporate Tax Revenue Hit an All-Time High in 2021

October 12, 2021

Excise Taxes and Fees on Wireless Services Increase Again in 2021

October 12, 2021

Should Tax Policy Play a Role in Tobacco Harm Reduction?

October 8, 2021