The Urban Institute studies the tax and budget policies of federal, state, and local governments. Our state-of-the-art microsimulation model allows researchers to test tax proposals to show who would pay more, who would pay less, and how revenues would change. Our experts identify ways to make the tax system simpler, fairer, and conducive to economic growth; investigate how the tax system is used to make economic and social policy; and evaluate the unique fiscal challenges facing states and cities.