Urban Institute president, Robert Reischauer, testifies before Congress on some of the challenges facing the Congress as it makes its decisions about the fiscal 2003 budget.
GAO released an analysis on January 11 of Earned Income Tax Credit (EITC) eligibility and participation rates. The study estimates that one fourth of all eligible households do not claim the EITC. However, GAO's study was based on information from two mismatched databases and its conclusions...
To sort out the pros and cons of using the tax system to enact social policy goals, in particular to help low-income families, the Urban Institute convened a tax policy forum in Washington, D.C., on June 21, 2001. The discussion revealed that using the tax system as a social policy tool is a...
The 2001 tax act phases out the estate tax over nine years, before reinstating it in year 10. That untenable plan guarantees that the estate tax will be revisited soon. This policy brief summarizes the economic effects of the estate tax and the proposed changes. The estate tax makes the tax...
Despite the generosity of Americans most of the needs of individuals are not met through transfers made through charities; thus, charities must choose whom they'll serve.
Even before the ruins of the World Trade Towers stop smoldering, Congressional leaders are quietly planning to revive their favorite scheme to boost the economy—a $20 billion plus cut in capital gains taxes, possibly as an add-on to minimum wage legislation. Proponents, led by Senate Minority...
For a variety of reasons, the current social security system does an increasingly weaker job over time in allocating its additional revenues to providing protection against poverty in old-age.
Depreciation policy seems to be back on the table for the first time since the mid-1980s, so it's again timely to ask: What are the best depreciation policies for the nation?
Framing the Budget Debate for the Future
Urban Institute president, Robert Reischauer, testifies before Congress on some of the challenges facing the Congress as it makes its decisions about the fiscal 2003 budget.
Analysis of GAO Study of EITC Eligibility and Participation
GAO released an analysis on January 11 of Earned Income Tax Credit (EITC) eligibility and participation rates. The study estimates that one fourth of all eligible households do not claim the EITC. However, GAO's study was based on information from two mismatched databases and its conclusions...
Social Policy and the Tax System
To sort out the pros and cons of using the tax system to enact social policy goals, in particular to help low-income families, the Urban Institute convened a tax policy forum in Washington, D.C., on June 21, 2001. The discussion revealed that using the tax system as a social policy tool is a...
Charities and Disaster Relief
This brief focuses on using public finance principles to allocate relief funds.
The Estate Tax Is Down, But Not Out
The 2001 tax act phases out the estate tax over nine years, before reinstating it in year 10. That untenable plan guarantees that the estate tax will be revisited soon. This policy brief summarizes the economic effects of the estate tax and the proposed changes. The estate tax makes the tax...
Charities and Relief
Despite the generosity of Americans most of the needs of individuals are not met through transfers made through charities; thus, charities must choose whom they'll serve.
The Cost of Action for Its Own Sake
Be wary of quick fixes for the nation's economic problems, for they just may make things worse.
The Answer Isn't Capital Gains
Even before the ruins of the World Trade Towers stop smoldering, Congressional leaders are quietly planning to revive their favorite scheme to boost the economy—a $20 billion plus cut in capital gains taxes, possibly as an add-on to minimum wage legislation. Proponents, led by Senate Minority...
Limitations of the Individual Account Debate
For a variety of reasons, the current social security system does an increasingly weaker job over time in allocating its additional revenues to providing protection against poverty in old-age.
Is it Time to Rationalize Depreciation Policy?
Depreciation policy seems to be back on the table for the first time since the mid-1980s, so it's again timely to ask: What are the best depreciation policies for the nation?