Publications by Topic
Topic: Fundamental Reform (Flat Tax, Sales Tax)
Real Tax Reform is Always Hard: Some Advice for the Task Force (Article/Tax Facts)
Author(s):
C. Eugene Steuerle
Political theater? Such is the label many have attached to the tax reform task force headed by Paul Volcker. But I heard the same claim made about President Reagan's State of the Union request for a tax reform study from the Treasury Department to be made only after the 1984 election was over. Congress literally burst out laughing.
Published: 11/05/09
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Fix health care. But fix the deficits, too (Commentary)
Author(s):
Alan J. Auerbach , William G. Gale
CNNMoney.com, Op-Ed.
Obama and other policymakers need to pay more attention to a fundamental conflict underlying the health care debate: People want the federal government to do much more than they are willing to pay for through their taxes.
Published: 09/09/09
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Remove the Return (Article/Tax Facts)
Author(s):
William G. Gale
The Volcker task force on tax reform, part of the President's Economic Recovery Advisory Board, faces a daunting task that is made materially more difficult by ex ante constraints placed on its purview and recommendations. Broad-based reform proposals seem to be out of the question, and distributional constraints appear to eliminate many serious ideas. Nevertheless, I believe that significant tax simplification is feasible despite the task force's constraints, and I will take it as a given that simplification
is desirable.
Published: 09/09/09
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Pyrrhic victory on health reform? (Commentary)
Author(s):
Leonard E. Burman
Washington Times op-ed. Leonard Burman discusses the politics of the health care reform debate.
Published: 09/01/09
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Tax subsidies for private health insurance: Who benefits and at what cost? (Policy Report)
Author(s):
Leonard E. Burman , Sarah Goodell , Surachai Khitatrakun
Policymakers are considering modifications to the tax treatment of employer-sponsored insurance (ESI) as a way to raise revenue to help pay for health reform and provide incentives to reduce health care costs. Understanding how current subsidies work is important to assessing health reform proposals. This brief presents essential information about the structure and distribution of existing tax subsidies for ESI and the implications for policy options.
Published: 08/18/09
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Conversations: Leonard Burman (Interview)
Author(s):
Sam Young
Tax Notes, July 27, 2009. Leonard E. Burman is a fellow at the Urban Institute and director of the Urban-Brookings Tax Policy Center. He previously served as deputy assistant secretary for tax analysis at the Treasury Department from 1998 to 2000 and as senior analyst at the Congressional Budget Office. This fall, he will become the first Daniel Patrick Moynihan Chair in Public Policy at the Maxwell School of Syracuse University. Burman recently sat down with Tax Analysts' Sam Young to discuss his future plans, the outlook for healthcare reform in Congress, and his proposal to create a VAT to pay for healthcare.
Published: 07/28/09
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Give Up A Benefit, Gain Jobs (Commentary)
Author(s):
Leonard E. Burman
Washington Post op-ed, July 9, 2009. Employer-paid health insurance is entirely tax-free — a break that will cost the Treasury about $250 billion this year. Len Burman looks at tax-free health insurance provided by employers.
Published: 07/10/09
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Do We Need a Value-Added Tax to Solve Our Long-Run Budget Problems? (Occasional Paper)
Author(s):
Rudolph G. Penner
The U.S. budget is on an unsustainable path. That is because Social Security, Medicare, and Medicaid, which together constituted almost one half of noninterest spending before the recent stimulus plan, are all growing faster than tax revenues. If these programs are not reformed, tax burdens raised, or other spending decimated, deficits and the national debt will explode. It is difficult to imagine solving the entire budget problem by slowing spending growth, because benefits would then be far below those previously promised. It is equally unlikely that tax increases could solve the whole problem because the tax burden would then be so far above any ever experienced by Americans. To the extent that tax burdens are to be increased, there are three options. Tax rates could be raised in the existing system, but that would be extremely inefficient. Tax reform might raise revenues more efficiently, but that is excruciatingly difficult politically. That leaves the possibility of a brand new tax and a VAT is a very likely candidate.
Published: 06/23/09
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Different Way to Pay for Health Reform (Commentary)
Author(s):
Leonard E. Burman
Washington Times op-ed, May 19, 2009. Expanding health-care access is a top priority for the Obama administration, and leaders in Congress are on board. Political leaders also agree that any health insurance expansion must not increase the deficit. So how do we pay for health care without sinking the economy? The best option would be to phase in a value-added tax (VAT) dedicated to paying for health care. Packaged with the right bells and whistles, the VAT would help revive the economy, offset the burden on low-income families, and help slow health-care costs.
Published: 05/28/09
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A Blueprint for Tax Reform and Health Reform (Research Report)
Author(s):
Leonard E. Burman
This paper outlines a plan for a VAT dedicated to paying for a new universal health insurance voucher combined with a vastly simplified and much flatter income tax. Top income tax rates could be cut to 25% or less and most taxpayers would not have to file returns. The health care voucher would offset the inherent regressivity of a VAT, since the voucher would be worth more than the VAT tax paid by most households. Moreover, with the VAT rate tied to health spending, the public would have a vested interest in reining in the growth of health care costs.
Published: 04/07/09
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