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.

Explore Key Policy Areas

Learn More

Major Publications

More Research

Top Tax Rate on Pass-through Business Income Would Exceed 50 Percent in Most States Under House Dems’ Plan

September 17, 2021

U.S. Would Have Third-Highest Corporate Tax Rate in OECD Under Ways and Means Plan

September 15, 2021

Corporations in Most States Would Face Income Tax Rate Exceeding 30 Percent Under Ways and Means Proposal

September 15, 2021

House Tobacco Proposals Defy Biden’s Tax Pledge and Undermine Harm Reduction Efforts

September 13, 2021

Tax on Stock Buybacks a Misguided Way to Encourage Investment

September 10, 2021

What If We Taxed Churches?

September 9, 2021

Tax Reform and Infrastructure Investment: The Two Theories

September 9, 2021

Don’t Copy European Drug Pricing Policies that Reduced R&D and Innovation

September 9, 2021

Treasury Minimum Tax Argument Relies on Narrow Interpretation of Current/Proposed Rules

September 8, 2021

H.R. 3 Would Reduce R&D Spending and Medical Innovation

September 8, 2021

Reviewing Wyden’s Reconciliation Tax Policy Proposals

September 7, 2021

Top Ten Congressional Districts Impacted by Biden Corporate Tax Proposals

September 7, 2021

Wyden’s Financial Services Tax Proposals Would Put “Mark-to-Market” to the Test

September 7, 2021

Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft

September 7, 2021

Temporary Policies Complicate the Child Tax Credit’s Future

September 3, 2021

A Guide to the Fossil Fuel Provisions of the Biden Budget

September 2, 2021

Tax Foundation Comments to the Cannabis Administration and Opportunity Act

September 2, 2021

Lawmakers’ Tax Rate to Help Pay for Reconciliation is 1,900 Percent

August 31, 2021

Analysis of Federal Proposal to Increase Tobacco and Nicotine Products Taxes

August 31, 2021

The DASH Act Isn’t the Best Way to Solve the Housing Crisis

August 30, 2021