Senior Fellow Eugene Steuerle argues that the expansion of donor-advised funds through the mutual fund industry will probably succeed only if the public feels confident that new abuses of charitable giving will not arise.
Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.
Senior Fellow Eugene Steuerle considers the future of the single business tax--it could unwind only over a long period of time. He suggests that any expansion is likely to go hand-in-hand with a reduced reliance on other taxes. It could give states more elastic and stable tax sources. At the...
Senior Fellow Eugene Steuerle comments on what makes Social security and Medicare reform suffer from the same problem that for so long made budget reform difficult. He argues that the reform efforts measure gains and losses, winners and losers, from a base of a system that is imbalanced and...
Senior Fellow Eugene Steuerle makes case for not taxing lump sum windfalls such as rewards if the recipient immediately designates that income to another party or parties.
Senior Fellow Eugene Steuerle examines what he finds may be the most remarkable changes in government fiscal policy in this century: the growth in relative power and revenues of state governments.
Senior Fellow Eugene Steuerle examines the merits of a tax bill. He finds that if the procedure followed in drafting this bill would set a standard for the future tax legislation, there is some hope that we will soon see the end to the legislative tendency to add ever increasing levels of...
Just What Do Charitable Endowments, Advised Funds, and the Mutual Fund Industry Provide? - Part 1 of 2
Senior Fellow Eugene Steuerle argues that the expansion of donor-advised funds through the mutual fund industry will probably succeed only if the public feels confident that new abuses of charitable giving will not arise.
Can Filing Be Simplified For Most Taxpayers?
Senior Fellow Eugene Steuerle discusses three obstacles to easier tax filing--present in spite of technological advances.
The Process of Reform: The West Virginia Example
Senior Fellow Eugene Steuerle describes the keys to the success of West Virginia's tax reform effort--a process that offers lessons federal efforts.
Performance Measures for The New IRS
Senior Fellow Eugene Steuerle examines possible performance measures and other criteria that could be used to assess the effectiveness of the IRS.
The Individual AMT: More Than a Small Fix Is Needed
Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.
Will the Single Business Tax Catch On?
Senior Fellow Eugene Steuerle considers the future of the single business tax--it could unwind only over a long period of time. He suggests that any expansion is likely to go hand-in-hand with a reduced reliance on other taxes. It could give states more elastic and stable tax sources. At the...
Social Security Reform: The Budget Debate All Over Again
Senior Fellow Eugene Steuerle comments on what makes Social security and Medicare reform suffer from the same problem that for so long made budget reform difficult. He argues that the reform efforts measure gains and losses, winners and losers, from a base of a system that is imbalanced and...
Home Run Kings, Unabombers, and the Taxation of Generosity
Senior Fellow Eugene Steuerle makes case for not taxing lump sum windfalls such as rewards if the recipient immediately designates that income to another party or parties.
The Extraordinary Growth in State Government Revenues
Senior Fellow Eugene Steuerle examines what he finds may be the most remarkable changes in government fiscal policy in this century: the growth in relative power and revenues of state governments.
The 1998 Tax Bill: Setting A Higher Standard?
Senior Fellow Eugene Steuerle examines the merits of a tax bill. He finds that if the procedure followed in drafting this bill would set a standard for the future tax legislation, there is some hope that we will soon see the end to the legislative tendency to add ever increasing levels of...