Whether you are a seasoned tax professional or just learning the basics, Tax Foundation University offers valuable knowledge on the individual and business federal tax code and how taxpayers respond to the code. The course is designed for congressional staff, focusing on tax provisions often targeted for reform and explaining current tax issues before Congress with an eye towards their economic implications.
Tax Foundation University Overview
Tax Foundation University is a free lecture series designed to equip Congressional staffers with valuable and timely insights on tax policy and economics.
Click the featured sessions below to learn more.
Featured Sessions
Tax Foundation University 2023
Whether you are a seasoned tax professional or just learning the basics, the Tax Foundation University course offers valuable knowledge on the individual and business federal tax code and how taxpayers respond to the code.
The course is designed for congressional staff, focusing on tax provisions often targeted for reform and explaining current tax issues before Congress with an eye towards their economic implications.
The Tax Foundation hosted a two-hour session with our experts to cover the essentials of the tax code and how to analyze tax policy like a Tax Foundation economist.
At the end of the session, you will understand the structure of the federal tax code, current tax issues for Congress, and the impact of new and changing tax laws like the provisions in the Inflation Reduction Act and Tax Cuts and Jobs Act.
Further, you will learn how our experts analyze tax policy and explain its impacts on workers, small businesses, and America’s largest job creators.
To finish, we will overview new features of our macroeconomic model that democratize tax analysis.
TFU 2022, Session 1: The Corporate Income Tax
In the first of three sessions, our experts explained key parts of the corporate and international tax code, the current tax landscape, implications of scheduled and potential changes, and the latest research on who bears the burden of corporate income taxes.
Our experts discussed key concepts proposed as part of the Build Back Better agenda, such as profit shifting, differences between taxable and book income, and the tax treatment of other types of financial income. They also offered a lay of the land for international tax provisions and how the OECD tax deal could play a significant role in U.S. tax policy.
Areas of Focus
- The Basics of the Corporate Income Tax
- Impact of the Corporate Tax on Workers and Businesses
- Do Corporations Pay “Zero” in Federal Taxes?
- Corporate Book Minimum Tax, Higher Corporate Rate, and R&D Tax Policies
- International Tax Code and OECD Tax Deal Discussion
Related Resources
- Video: Going Beyond the Headlines: Understanding Corporate Taxes
- Video: Who Bears the Burden of the Corporate Income Tax?
- Case Study: Cutting State Corporate Taxes
- Case Study: Global Tax Deal
- Podcast: Let’s Make a Global Tax Deal
- Podcast: Corporate Tax Rates Around the World
Glossary Terms
TFU 2022, Session 2: The Individual Income Tax
The second session of Tax Foundation University 2022 will cover key parts of the individual tax code, explaining why it contains elements of income and consumption taxes and how it applies to a growing share of businesses, colloquially known as “pass-throughs.”
Our experts will discuss the temporary expansion of work and child-related provisions and its impact on growth. Finally, you will learn about ideas proposed as part of the Build Back Better agenda, including a high-income surcharge, mark-to-market tax, and pass-through business tax increases.
Areas of Focus
- The Components of a Typical Tax Return
- Basis of Our Tax Code
- Is the Tax Code Progressive?
- Family and Worker Credits
- BBB Proposals
Related Resources
- Data: Summary of the Latest Federal Income Tax Data, 2022 Update
- Data: 2022 Tax Brackets
- Primer: Not All Taxes Are Created Equal
- Analysis: House Build Back Better Act: Details & Analysis of Tax Provisions in the Budget Reconciliation Bill
- Blog: What’s Going on with the Child Tax Credit Debate?
- Podcast: The Child Tax Credit Score
Glossary Terms
Tax Foundation University 2022, Session 3: 10 Tax Reforms for Growth and Opportunity
The return of high inflation after 40 years should cause policymakers to rethink their approach, get back to basics, and focus on economic growth and opportunity. Tax reform should be a key pillar in this approach.
The third session of Tax Foundation University 2022 will provide a demo of the Tax Foundation’s Taxes and Growth (TAG) Model and an overview of Tax Foundation’s 10 Tax Reforms for Growth and Opportunity. We will discuss how charting a path of increased economic opportunity, innovation and dynamism, growing industries, and greater financial security can be facilitated by better tax policy.
Areas of Focus
- Demo of the Taxes and Growth Model
- Six Business Tax Reforms
- Four Individual Tax Reforms
Related Resources
- Paper: 10 Tax Reforms for Growth and Opportunity
- Primer: Dynamic Scoring Made Simple
- Primer: Not All Taxes Are Created Equal
Glossary Terms
Praise for Tax Foundation
“The Tax Foundation was a valuable resource for me and my colleagues when we grappled with difficult tax questions in Colorado, and their insight into state taxation would benefit any lawmaker or legislative staffer.”
— Former Colorado Rep. Tracy Kraft-Tharp (D),
Chair, Sales and Use Tax Simplification Task Force
“My colleagues and I have long turned to the Tax Foundation for answers to our tax policy questions, and I'd encourage any lawmaker or legislative staffer to take this opportunity to learn from them as well.”
— West Virginia Delegate Eric Householder (R),
Chair, House Finance Committee
Never Miss a Session
Click below to subscribe to our monthly TaxEDU newsletter and learn about new courses when they become available.