Individual and Consumption Taxes

Taxing Unrealized Capital Gains at Death Is Unlikely to Raise Revenue Advertised

May 12, 2021

Evaluating Options to Help Low-Income Households

May 4, 2021

U.S. Top Combined Integrated Tax Rate on Corporate Income Would Become Highest in the OECD

May 3, 2021

Relaxing State and Local Tax Deduction Cap Would Make Tax Code Less Progressive

May 3, 2021

Reviewing Options to Raise Tax Revenue and the Trade-offs for Economic Growth and Progressivity

May 3, 2021

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Testimony: Tax Fairness, Economic Growth, and Funding Government Investments

April 27, 2021

Federal Individual Income Tax: Exemptions and Treatment of Dividends (1913-2021)

April 27, 2021

Federal Capital Gains Tax Collections, Historical Data (1954-2018)

April 26, 2021

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

April 23, 2021

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

April 22, 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

Arcane Federal Tax on Sports Betting Is Too Much to Handle

April 8, 2021

ARPA Allocates $2 Billion to Nonexistent County Governments

March 31, 2021

Congressional Budget Office and Tax Foundation Modeling Show That Some Tax Hikes Are More Damaging Than Others

March 26, 2021

Testimony: Senate Budget Committee Hearing on the Progressivity of the U.S. Tax Code

March 25, 2021

How the CARES Act Shifted the Composition of Tax Expenditures Towards Individuals

March 24, 2021

A Neutral Tax Code Counts Unemployment Compensation as Taxable Income

March 23, 2021

What to Expect During the 2021 Tax Season

March 19, 2021