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Research

TPC experts analyze tax policy proposals to see how they would affect different groups of people, revenues, and the economy. We also assess how the tax code can be used to achieve economic or social policy outcomes. Below you can browse research papers, tax model estimates of recent policy proposals, and interactive data features.


 

Topics
  • Alternative minimum tax (AMT) (61)
  • Budget proposals (127)
  • Business Taxes (152)
  • Campaigns, Proposals, and Reforms (755)
  • Capital gains and dividends (273)
  • Charitable giving (65)
  • Child tax credit (CTC)/Child and dependent care tax credit (CDCTC) (421)
  • Congressional budget initiative (24)
  • Consumption taxes (business) (29)
  • Consumption taxes (individual) (89)
  • Corporate income tax (449)
  • Current legislative proposals (473)
  • Earned income tax credit (EITC) (269)
  • Economic effects of tax policy (220)
  • Economic stimulus (71)
  • Education (37)
  • Energy/environmental tax (70)
  • Estate, gift, and inheritance taxes (376)
  • Federal budget (178)
  • Federal Budget and Economy (1,283)
  • Federal debt (41)
  • Federal revenue (87)
  • Federal spending (78)
  • Fundamental reform proposals (209)
  • Health care (165)
  • High-income households (263)
  • Homeownership (123)
  • Income tax (individual) (1,352)
  • Income taxes (business) (125)
  • Individual Taxes (1,538)
  • International taxation (64)
  • Low-income households (466)
  • Marriage penalties and bonuses (16)
  • Medicare (25)
  • Nonprofits (14)
  • Pass-through entities (155)
  • Payroll taxes (523)
  • Presidential campaign proposals (425)
  • Retirement (107)
  • Revenue sources (44)
  • Small businesses (28)
  • Social Security (50)
  • State and local budgets (177)
  • State and Local Issues (255)
  • State and local taxes (418)
  • State Economic Development Strategies (51)
  • Tax-exempt bonds (11)
  • Tax administration (business) (63)
  • Tax administration (individual) (127)
  • Tax compliance (business) (43)
  • Tax compliance (individual) (85)
  • Tax credits (business) (21)
  • Tax credits (individual) (428)
  • Tax expenditures (business) (45)
  • Tax expenditures (individual) (434)
  • Tax rates (306)
  • Tax rates (business) (76)
  • Unemployment taxes and compensation (24)
  • 7124 results found
    Summary

    Specific provisions of the TCJA have very different distributional effects depending on a household’s income level.

    Summary

    Trump allies oppose stopgap spending bill. 

    Summary

    How will taxpayers respond when the president and his most senior staffers describe the nation’s tax collector as their enemy? 

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    Marriage is about partnership and commitment. But it can sometimes come with unexpected financial costs—like taxes. If you’re married, you and your spouse choose whether to file taxes separately as married individuals or file one joint return by...
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    When you file your taxes each spring, the IRS asks for a lot of your personal information. The IRS uses this information to verify that you paid the federal taxes you owe. But there are some questions the IRS does not ask you, such as “What is your...
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    An estimated 11 million immigrants live in the US without authorization. Contrary to some claims, they pay a considerable amount in taxes. Some estimates suggest undocumented immigrants paid nearly $100 billion in federal, state, and local taxes in...
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    Tariffs—taxes on specific imported goods—aim to correct or maintain a trade balance between countries. When the US imposes a tariff on an imported good, the company importing the good pays the tariff, or tax. This tax can be a percentage of the good...
    Summary

    This brief explores how many low-income families with children are struggling to pay for basic needs and how expanding the child tax credit could help.

    Summary

    To help ensure fiscal stability next year and beyond, policymakers will need to closely monitor economic conditions and use budget reserves or stabilization policies to manage risk.