Individual and Consumption Taxes

An Analysis of the Economic, Revenue, and Distributional Effects of the Proposed Millionaire’s Surtax

November 11, 2019

Reviewing the Deadweight Loss Effects of High Tax Rates

November 8, 2019

Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications

November 6, 2019

Tax Cliffs in the Proposed PROGRESS Act May Slow Small Business Growth

November 4, 2019

Should Student-Athletes’ Scholarships Be Taxed like Income?

October 30, 2019

Saez and Zucman’s Latest Estimates of Tax Burdens Don’t Fully Consider the Impact of Taxes on Saving and Investment

October 28, 2019

Understanding the Price of Your Plane Ticket

October 28, 2019

Measuring Remaining Lifetime Spending Across Age Cohorts Shows a Different Picture of Inequality

October 28, 2019

Illustrating How a UBI and Means-Tested Transfers Can Be Equivalent

October 28, 2019

Tax Nicotine Products By Quantity

October 22, 2019

Improving the Federal Tax System for Gig Economy Participants

October 18, 2019

New IRS Distributional Data on the Federal Individual Income Tax

October 17, 2019

Congress Considers a Tax Increase on Vapers and Smokers

October 16, 2019

The Home Mortgage Interest Deduction

October 15, 2019

Booker’s Plan to Eliminate Step-up in Basis and Expand the Estate Tax

September 27, 2019

Marijuana Revenues Could Take a Hit

September 26, 2019

Senator Sanders Proposes a Tax on “Extreme” Wealth

September 25, 2019

JCT Report Shows Capital Gains are Sensitive to Taxation

September 25, 2019

Measuring the Value of Deferral in Capital Gains Tax Proposals

September 25, 2019

Vaping Taxes Should Be Carefully Designed

September 12, 2019