View Research by Author - The Tax Policy Center

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

Mapquest the route to tax reform and health reform and all roads lead to the Senate Finance Committee. Senator Ron Wyden (D-Ore.), a member of its health care and taxation subcommittees and chair of its global competitiveness subcommittee, has long been a proponent of making the tax code simpler, free of loopholes, and fairer to all Americans. Wyden will use the debut of the Tax Policy Center’s new Tax Reform 2.0 series to describe the tax aspects of the health care reform bill currently under debate in the Finance Committee and the alternatives laid out in his own health care reform bill, the Healthy Americans Act (S. 391). In addition, he will share his view of the prospects for comprehensive tax reform in 2010 and explain his own tax reform legislation, the Fair Flat Tax Act of 2007 (S. 1111).

The budgetary cost of tax incentives with social policy objectives is large and growing. President Obama's 2010 budget proposes expanded credits for child care, low-income earners, retirement saving, and higher education. Additional credits for housing and health care were proposed during the fall campaign. Cosponsored by the American Tax Policy Institute, NYU School of Law, and Urban-Brookings Tax Policy Center, this day-long event will bring together some of the nation's foremost experts on tax policy, health policy, housing, and retirement to discuss whether and how tax incentives should be used to promote social policy goals and how best to reform current tax incentives for health care, owner-occupied housing, and retirement saving.

Is the tax code fair? By proposing to raise taxes on families making more than $250,000 and cut them for most who make less, President Obama has added new fuel to the ongoing debate over how progressive our federal tax system should be. This issue is critical as the administration confronts challenges from health reform to global warming. Come get a head start on Tax Day as a panel of Washington’s top tax experts discusses how the rich have been taxed, how tax burdens have shifted across the income distribution, and whether we should move toward more or less progressive taxes.

Significant reform of the U.S. tax system must include changes in the complex and inefficient way we tax corporations. What direction should reform take? Many have embraced the idea of integrating the corporate and individual tax. But in his Urban Institute Press book, Decoding the U.S. Corporate Tax, Daniel Shaviro argues that there are more promising directions for 21st century corporate tax reform. He considers significantly lowering the corporate rate, embracing international tax simplification, and requiring partial conformity between tax accounting and financial income. Panelists will debate these provocative ideas in a lively discussion of Shaviro’s prescriptions for corporate tax reform.

Join us as fiscal experts examine the short- and long-term policy implications of exploding deficits and debt.

At the core of John McCain’s and Barack Obama's economic platforms are decidedly different tax agendas with differing potential effects on philanthropy. Tax analyst Roberton Williams will explain how the candidates' positions on the estate tax and income taxes will foster or frustrate donations.

Tax and fiscal policy will loom large in the next president's domestic policy agenda. Nearly all of the tax cuts enacted since 2001 expire at the end of 2010 and the individual alternative minimum tax (AMT) threatens to ensnare tens of millions of Americans. While a permanent fix palatable to both political parties has proven elusive, both candidates have proposed major tax changes. This summary outlines our analysis of the 2008 presidential candidates' tax plans. The full length report is also available.

Tax and fiscal policy will loom large in the next president's domestic policy agenda. Nearly all of the tax cuts enacted since 2001 expire at the end of 2010 and the individual alternative minimum tax (AMT) threatens to ensnare tens of millions of Americans. While a permanent fix palatable to both political parties has proven elusive, both candidates have proposed major tax changes. This report describes how we performed our modeling and analysis, outlines the major tax proposals, and discusses the implications of their policies for the revenue raised, taxpayer economic activity, and the distribution of the tax burden.

The early years of the 21st century have been marked by a major tax bill almost every year. This fact sheet looks at the impact of these laws on taxpayers, especially on who benefits and who doesn’t, and discusses some unfinished business, including the future of the estate tax and the individual alternative minimum tax.

Twenty years after enactment of the Tax Reform Act of 1986, this conference reviewed the politics and economics that drove the 1986 act, discussed problems with the current tax law that create a need for another round of reform in the near future, and considered the possible shape and long-term viability of future tax reform.

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