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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Top Combined Capital Gains Tax Rates Would Average 48 Percent Under Biden’s Tax Plan

April 23, 2021

Comparing the Trade-offs of Carbon Taxes and Corporate Income Taxes

April 23, 2021

Corporate Investment Outweighs Federal Revenue Losses Since TCJA

April 22, 2021

Modernizing Rental Car and Peer-to-Peer Car Sharing Taxes for a Post-Pandemic Future

April 22, 2021

Raising the Corporate Rate to 28 Percent Reduces GDP by $720 Billion Over Ten Years

April 21, 2021

New Research Finds Limited Effects on Taxpayer Behavior from Pass-through Deduction

April 19, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

Treasury’s Latest Pillar 1 Proposal: A Strategy to Split the Riches or Give Away the Store?

April 14, 2021

Labor Share of Net Income is Within Its Historical Range

April 13, 2021

Reviewing the Federal Tax Treatment of Research & Development Expenses

April 13, 2021

Biden’s Corporate Minimum Book Tax Narrows, but Problems and Uncertainties Remain

April 13, 2021

Denying Deductions for Pharma Ads Is Bad Tax Policy

April 12, 2021

Biden’s Tax Plan Would Restore U.S. Exceptionalism—But Not in a Good Way

April 9, 2021

Arcane Federal Tax on Sports Betting Is Too Much to Handle

April 8, 2021

The Balancing Act of GILTI and FDII

April 7, 2021

U.S. Effective Corporate Tax Rate Is Right in Line With Its OECD Peers

April 2, 2021

Combined Corporate Rates Would Exceed 30 Percent in Most States Under Biden’s Tax Plan

April 1, 2021

President Biden’s Infrastructure Plan Raises Taxes on U.S. Production

March 31, 2021

CBO Study: Benefits of Biden’s $2 Trillion Infrastructure Plan Won’t Outweigh $2 Trillion Tax Hike

March 31, 2021

ARPA Allocates $2 Billion to Nonexistent County Governments

March 31, 2021