Senior Fellow Eugene Steuerle offers an explanation of the changes between the administrations budget offered in January and its mid-session changes offered at the end of June.
Senior Fellow Eugene Steuerle discusses his concern with foundation payout rates. He finds that the current formula for payouts--and the way it is applied by foundations--faces a new danger not entirely unrelated to the old one. That is, in following a stock market cycle, giving can easily run...
Senior Fellow Eugene Steuerle argues that the fatal flaw in the administration's strategy behind its private pension proposal is that it is not integrated either with social security reform or with further reform of the private pension system. Accordingly, if adopted as proposed, USA accounts...
Senior Fellow Eugene Steuerle argues that there are advantages to the administration's USA account proposal. It would attempt to use some general revenues to fortify and build up the private pension system. He concludes that with luck, it would develop and reinforce better saving patterns by...
There are many items in the tax law that add significant complexity with little gain in some other area like equity or efficiency. Almost no one would introduce many provisions now in current law, if designing a Code from scratch. Once there, however, these complexities are hard to remove.
Senior Fellow Eugene Steuerle offers the expertise of American University Professor Janet Spragens, executive director of the American Tax Policy Institute. He shows that she made a strong case that more attention ought to be paid to the needs of low-income taxpayers. Indirectly, she points to...
Senior Fellow Eugene Steuerle raises questions about a proposed long-term care credit, in terms of traditional tax policy issues: administration, costs, equity, budget accounting, and tax simplicity.
The Budget at Midyear: Some Preliminary Impressions
Senior Fellow Eugene Steuerle offers an explanation of the changes between the administrations budget offered in January and its mid-session changes offered at the end of June.
A Bipartisan Simplification Package?
Senior Fellow expresses optimism for and highlights efforts to advance bipartisan tax simplification legislation.
Foundation Giving: Will it Follow the Bubble Economy?
Senior Fellow Eugene Steuerle discusses his concern with foundation payout rates. He finds that the current formula for payouts--and the way it is applied by foundations--faces a new danger not entirely unrelated to the old one. That is, in following a stock market cycle, giving can easily run...
The Administration's USA Account Proposal (Part 3 of 3)
Senior Fellow Eugene Steuerle argues that the fatal flaw in the administration's strategy behind its private pension proposal is that it is not integrated either with social security reform or with further reform of the private pension system. Accordingly, if adopted as proposed, USA accounts...
The Administration's USA Account Proposal (Part 2 of 3)
Senior Fellow Eugene Steuerle argues that there are advantages to the administration's USA account proposal. It would attempt to use some general revenues to fortify and build up the private pension system. He concludes that with luck, it would develop and reinforce better saving patterns by...
The Impact of Complexity in the Tax Code on Individual Taxpayers and Small Businesses
There are many items in the tax law that add significant complexity with little gain in some other area like equity or efficiency. Almost no one would introduce many provisions now in current law, if designing a Code from scratch. Once there, however, these complexities are hard to remove.
The Administration's USA Account Proposal (Part 1 of 3)
Senior Fellow Eugene Steuerle comments on the apparent demise of the Clinton Administrations USA proposal, and examines its pros and cons.
Tax Controversy Among the Low-Income Population
Senior Fellow Eugene Steuerle offers the expertise of American University Professor Janet Spragens, executive director of the American Tax Policy Institute. He shows that she made a strong case that more attention ought to be paid to the needs of low-income taxpayers. Indirectly, she points to...
Long-Term Care Needs and the Government Response (Part 3 of 3)
Senior Fellow Eugene Steuerle raises questions about a proposed long-term care credit, in terms of traditional tax policy issues: administration, costs, equity, budget accounting, and tax simplicity.
Long-Term Care Needs and the Government Response (Part 2 of 3)
Senior Fellow Eugene Steuerle raises questions about a proposed long-term care credit, in terms of budget, health, and retirement policy.