Senior Fellow Eugene Steuerle examines the possible implications of easy public access to the information returns provided by nonprofit organizations to the Internal Revenue Service.
Senior Fellow Eugene Steuerle discusses what the future might hold for nonprofit organizations as technological advances make their financial records public.
Senior Fellow Eugene Steuerle suggests what ought to be done with expected surpluses, given the unlikelihood of a tax cut during the fiscal year in which he writes.
Senior Fellow Eugene Steuerle examines the "gray area" in tax laws--he concludes that the law requires objective standards even when it is approximating subjective goals. Sometimes there are true dilemmas, so that any choice will raise some costs that we would just as soon avoid. An honest...
This paper examines the evolution of marginal federal income tax rates from 1980 to 1995. Those rates fell dramatically for most taxpayers. In 1980, three-quarters of taxpayers faced statutory tax rates above 15 percent, but by 1995, less than one-quarter of taxpayers were in that situation. The...
The debate over Social Security reform is awash with numbers on changes in tax rates, benefit reductions, and saving patterns required to bring the system into balance for the long run. In this article, Senior Fellow Eugene Steuerle skips around the more elaborate calculations and presents the...
Senior Fellow Eugene Steuerle applies a possible set of standards and principles for the development of child care tax policy to key controversial issues surrounding child care in this column.
The Coming Revolution in the Charitable Sector (Part 2of 2)
Senior Fellow Eugene Steuerle examines the possible implications of easy public access to the information returns provided by nonprofit organizations to the Internal Revenue Service.
The Coming Revolution in the Charitable Sector (Part 1 of 2)
Senior Fellow Eugene Steuerle discusses what the future might hold for nonprofit organizations as technological advances make their financial records public.
Spending Future Surpluses: A Return to Normalcy?
Senior Fellow Eugene Steuerle suggests what ought to be done with expected surpluses, given the unlikelihood of a tax cut during the fiscal year in which he writes.
Pension and Saving Incentives By the Bushel-Load
Senior Fellow Eugene Steuerle lays out the complexity of the variety of pension plans offered by policymakers.
Why Laws Sometimes Restrict Even When They Can't Be Fully Enforced
Senior Fellow Eugene Steuerle examines the "gray area" in tax laws--he concludes that the law requires objective standards even when it is approximating subjective goals. Sometimes there are true dilemmas, so that any choice will raise some costs that we would just as soon avoid. An honest...
Six Tax Laws Later
This paper examines the evolution of marginal federal income tax rates from 1980 to 1995. Those rates fell dramatically for most taxpayers. In 1980, three-quarters of taxpayers faced statutory tax rates above 15 percent, but by 1995, less than one-quarter of taxpayers were in that situation. The...
Simple Arithmetic Driving Social Security Reform, The
The debate over Social Security reform is awash with numbers on changes in tax rates, benefit reductions, and saving patterns required to bring the system into balance for the long run. In this article, Senior Fellow Eugene Steuerle skips around the more elaborate calculations and presents the...
Systematic Thinking About Subsidies for Child Care (Part 3 of 3)
Senior Fellow Eugene Steuerle applies a possible set of standards and principles for the development of child care tax policy to key controversial issues surrounding child care in this column.
Systematic Thinking About Subsidies for Child Care (Part 2 of 3)
Senior Fellow Eugene Steuerle offers a set of standards and principles to guide the development of child care tax policies.
Systematic Thinking About Subsidies for Child Care (Part 1 of 3)
This column represents the first in a series that attempts to think systematically about tax and expenditure policy directed toward child care.