In this essay, Senior Fellow Eugene Steuerle argues that it is in developing--or failing to develop--tax, accounting, and legal institutions that a significant part of the economic and democratic fate of Russia, China, and much of the rest of the second and third world rests. The corollary is...
Senior Fellow Eugene Steuerle offers his take on upcoming challenges facing the House Ways and Means and Senate Finance Committees after the 2000 election.
This paper discusses how state income taxes and sales taxes affect the working poor. While some states impose substantial burdens through income taxes with low thresholds and/or sales taxes that do not exempt necessities, others provide generous subsidies through refundable earned income tax...
Senior Fellow Eugene Steuerle examines how the nation turned from a period of significant fiscal slack to one in which concern over deficits ruled federal policymaking for more than two decades, and why presidential candidates today feel so constrained from proposing major policy shifts despite...
Senior Fellow discusses a major dilemma facing the nation: best described as the lack of fiscal slack -- the inability to shift resources either to the greatest needs of society, reflected in no small part by the proportion of government revenues available for new domestic initiatives that...
Senior Fellow Euegene Steuerle discusses the sensibility of the Schedule 5500 EZ, a form used by so-called "one-participant retirement plans." The taxpayers involved are self-employed, with no employees or leased employees.
Like Rip Van Winkle, baby boomers have awoken to find that they have aged. Their retirement is looming, and now it seems that everyone is worried about saving for it. The popular press, with the assistance of the financial services industry, has made saving for retirement a trendy topic....
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election and prepare the Treasury for the future.
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election--specifically with regard to Social Security.
The diversity of state programs makes comparison of fiscal activities across states and over time difficult. This paper compares ongoing surveys that provide data about state revenues and expenditures from the Census Bureau, National Association of State Budget Officers, National Conference of...
On the Institutions of Taxation, Accounting, and the Law
In this essay, Senior Fellow Eugene Steuerle argues that it is in developing--or failing to develop--tax, accounting, and legal institutions that a significant part of the economic and democratic fate of Russia, China, and much of the rest of the second and third world rests. The corollary is...
The Once & Future Roles of Taxwriting Committees
Senior Fellow Eugene Steuerle offers his take on upcoming challenges facing the House Ways and Means and Senate Finance Committees after the 2000 election.
The New Federalism and State Tax Policies Toward the Working Poor
This paper discusses how state income taxes and sales taxes affect the working poor. While some states impose substantial burdens through income taxes with low thresholds and/or sales taxes that do not exempt necessities, others provide generous subsidies through refundable earned income tax...
Fiscal Slack (Part 2 of 2)
Senior Fellow Eugene Steuerle examines how the nation turned from a period of significant fiscal slack to one in which concern over deficits ruled federal policymaking for more than two decades, and why presidential candidates today feel so constrained from proposing major policy shifts despite...
Fiscal Slack (Part 1 of 2)
Senior Fellow discusses a major dilemma facing the nation: best described as the lack of fiscal slack -- the inability to shift resources either to the greatest needs of society, reflected in no small part by the proportion of government revenues available for new domestic initiatives that...
5500 Not-So-EZ, The
Senior Fellow Euegene Steuerle discusses the sensibility of the Schedule 5500 EZ, a form used by so-called "one-participant retirement plans." The taxpayers involved are self-employed, with no employees or leased employees.
The Limits of Saving
Like Rip Van Winkle, baby boomers have awoken to find that they have aged. Their retirement is looming, and now it seems that everyone is worried about saving for it. The popular press, with the assistance of the financial services industry, has made saving for retirement a trendy topic....
Summers' Time: Preparing Treasury for the Future (Part 5 of 5)
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election and prepare the Treasury for the future.
Summers' Time: The Social Security Opportunity (Part 4 of 5)
Senior Fellow Eugene Steuerle gives the Treasury Department tips on how to make the most of their final months before the 2000 election--specifically with regard to Social Security.
Sources of Data about State Government Revenues and Expenditures
The diversity of state programs makes comparison of fiscal activities across states and over time difficult. This paper compares ongoing surveys that provide data about state revenues and expenditures from the Census Bureau, National Association of State Budget Officers, National Conference of...