Now that the presidential primary season is heading into the homestretch, the candidates may begin to focus on important issues they’ll face if they are actually elected. With that hope, TPC has put together an online briefing book on the U.S. tax system—with lots of background information on tax and budget policy along with options for reform, both incremental and sweeping. And, because not all tax policy happens at the federal level, we will soon add a section on state and local taxes. Entries are short—a page or two—with many graphs, tables and links to data and more in-depth analysis. We hope that the briefing book will help inform the debate, or, at least, offer readily accessible information to journalists, critics, fact-checkers, candidates for the House and Senate, and anyone else interested in fiscal policy. And after the election is over, the briefing book should offer guidance for the urgently needed tax reform the new president must address.

The Tax Policy Briefing Book is a work in progress. We welcome suggestions as we expand and improve it.