urban institute nonprofit social and economic policy research

View Research by Author - Dan Halperin

Citation URL: http://www.urban.org/DanHalperin


Viewing 1-4 of 4. Most recent posts listed first.

Mitigating the Potential Inequity of Reducing Corporate Rates (Occasional Paper)
Dan Halperin

Some tax proposals would reduce the marginal corporate tax rate. Others would boost the top individual rate. Although a differential between corporate and individual rates could reduce the overall tax on distributed corporate income, it could also enable higher-income taxpayers to shelter income from taxation. This paper explains how denying the lower corporate rate to income from services and passive investments combined with provisions that prevent people from permanently escaping tax on retained earnings would mitigate this problem.

Posted to Web: July 29, 2009Publication Date: July 29, 2009

Tax Proposals in the 2010 Budget (Research Report)
Rosanne Altshuler, Leonard E. Burman, Howard Gleckman, Dan Halperin, Roberton Williams

President Obama's 2010 Budget contains a number of tax provisions that would cut taxes for low- and middle-income households and raise taxes on wealthier taxpayers. This resource guide describes the tax proposals, offers more detailed commentary on key provisions, and links to tables showing the distributional effects of the overall proposal and various elements of the plan.

Posted to Web: March 16, 2009Publication Date: March 16, 2009

Tax Stimulus Report Card: Conference Bill (Research Report)
Rosanne Altshuler, Leonard E. Burman, Howard Gleckman, Dan Halperin, Benjamin H. Harris, Elaine Maag, Kim Rueben, Eric Toder, Roberton Williams

This report card evaluates the provisions of the Finance and Ways & Means Committees' conference tax stimulus bill (the "American Recovery and Reinvestment Tax Act of 2009"). The evaluation is preliminary and does not include all of the provisions in the bill most notably we omit provisions related to state and local debt and recovery zone credits. TPC will update the report card if significant changes occur before Congress passes the bill.

Posted to Web: February 13, 2009Publication Date: February 13, 2009

Tax Stimulus Report Card: Senate Finance Committee (Research Report)
Rosanne Altshuler, Leonard E. Burman, Howard Gleckman, Dan Halperin, Benjamin H. Harris, Elaine Maag, Kim Rueben, Eric Toder, Roberton Williams

The Tax Policy Center has graded the key tax provisions of the pending Senate stimulus bill (the "American Recovery and Reinvestment Tax Plan of 2009"). Our grades, which rely on the bill's legislative language, focus on how well these measures would boost the economy in the short run. Accompanying write-ups describe current law, the proposed change, and the short- and long-term effects on the budget, the economy, fairness and tax complexity. We will update the report card as we learn more about the provisions and as the stimulus bill moves through Congress.

Posted to Web: January 29, 2009Publication Date: January 29, 2009

 

Return to list of authors

Email this Page