Issues, Resources and Charts

Perspectives and Media  Coverage

Documents and Links

Issues

Tax Analysis

Jerry Tempalski, Revenue Effect of Major Tax Bills, OTA Working Paper 81, Office of Tax Analysis, July 2003.

Ted Halstead and Maya MacGuineas, A Tax Plan for Kerry, Wahsington Post, 5/24/04.

Scott A. Hodge and J. Scott Moody, Expanding the Child Tax Credit, Part I: A Profile of the Families Benefiting from the $1,000 Per-Child Credit and  Part II: A Profile of the 4.6 Million Who Would Benefit from Raising the Phase-Out Threshold to $250,000, Tax Foundation, 5/20/04.

Steven Rattner, Why Companies Pay Less, Washington Post, 5/18/04.

Karlyn H. Bowman, Public Opinion on Taxes, updated 4/7/04.

Daniel N. Shaviro, Rethinking Tax Expenditures and Fiscal Language, AEI conference paper, 3/19/04.

John Sheils and Randall Haught, The Cost of Tax-Exempt Health Benefits in 2004, Health Affairs, 2/25/04. 

Maya MacGuineas, Radical Tax Reform, The Atlantic, January-February 2004.

Stephen A. Slivinski, The Corporate Tax Burden: Nation's Dependence on Corporate Taxes Continues to Fall But Recent Collections Stronger than During Earlier Recessions, The Tax Foundation, November 2003.

Robert S. McIntyre, Testimony before the Joint Economic Committee Concerning Fundamental Tax Reform, Citizens for Tax Justice, 11/05/03.

Michale J. Boskin, Testimony before the Joint Economic Committee Concerning Principals of Tax Reform, Hoover Institute and Stanford University, 11/5/03.

The Tax Foundation, Federal Taxing and Spending Benefit Some States, Leave Others Footing the Bill, 6/01/03.

Leonard Burman, Is the Tax Expenditure Concept Still Relevant?, Urban Institute, 9/2/03.

Adam Carasso and C. Eugene Steuerle, Changes in Total Government Tax Receipts Since 1929, Tax Policy Center, 8/18/03.

Leonard Burman and Joel Slemrod, My Weekend With Nick and Adam:  Tax Policy and Other Willful Misunderstandings, Urban Insitute, 8/1/03.

Tax Foundation, Federal Taxing and Spending Benefit Some States, Leave Others Footing the Bill, 8/1/03.

Leonard E. Burman, Is the Tax Expenditure Concept Still Relevant?, Urban Institute, 7/17/03.

Steve Dinan, Bush's Tax Cut Adds Up to Zero, The Washington Times, 6/19/03.

Grover Norquist, Step-by-Step Tax Reform, The Washington Post, 6/9/03.

William G. Gale and Peter R. Orszag, Sunsets in the Tax Code, The Brookings Institution, 6/2/03.

Washington Post, Fix a Real Tax Problem, 5/.28/03.

Robert J. Shiller, Mind the Gap, New York Times, 5/15/03.

Kevin A. Hassett, The Future of Fiscal Policy In the US, American Enterprise Institute, 4/25/03.

The Tax Foundation, America Celebrates Tax Freedom Day, April 2003.

Charles Schwab, A Boon to Ordinary Investors, The Washington Post, 3/11/03.

Los Angeles Times, War on Progressive Taxes, 2/5/03.

Citizens for Tax Justice, Bush 2003 Tax Plan and Big Fat Zero for Third of Nation's Taxpayers, 1/27/03. 

Chris Edwards, Dividend Taxes: US Has the Second Highest Rate, The Cato Institute, January 2003.

David R. Burton, Reforming the Federal Tax Policy Process, The Cato Institute, 12/17/02.

William G. Gale and Peter R. Orszag, A New Round of Tax Cuts?, The Brookings Institution, 8/22/02.

Tod Lindberg, Taxing Distortions on Dividends, The Washington Times, 8/20/02.

William G. Gale and Samara R. Potter, The Bush Tax Cut: One Year Later, The Brookings Institution, June 2002.

Daniel J. Mitchell, The Next Step for Tax Relief and Reform, The Heritage Foundation, May 23, 2002

Leonard E. Burman, Elaine Maag, and Jeff Rohaly, The Effects of the 2001 Tax Cut on Low and Middle Income Families and Children, Urban Institute, April 29, 2002.

Chiara Bronchi and Richard Herd, Improving the US Tax System, OECD Observer, March 29, 2002.

William G. Gale, An Economic Evaluation of the Economic Growth and Tax Relief Reconciliation Act of 2001, The National Tax Journal, March 2002.

Congressional Budget Office, The Alternative Minimum Tax. 4/15/04.

Congressional Budget Office, Effective Tax Rates: 1979-2001, April 2004.

Joint Committee on Taxation, Economic Growth and Job Creation: Background and Proposals Relating to Incentives for Consumption and Investment, 2/10/03.

Joint Committee on Taxation, General Explanation of the Tax Legislation Enacted in the 107th Congress, 1/24/03.

Joint Committee on Taxation, List of Expiring Federal Tax Provisions 2002-2010, 1/7/03.

Congressional Budget Office, Capital Gains Taxes and Federal Revenues, October 9, 2002.

Congressional Budget Office, Economic Stimulus: Evaluating Proposed Changes in Tax Policy, January 2002 

Joint Committee on Taxation, Estimates of Federal Tax Expenditures 2002-2006, January 17, 2002.

Resources

Charts

Shares of returns filed and individual income taxes by adjusted gross income-2000.

Media Coverage

Links