Tax Expenditures

Recently, there has been some discussion of taking the employer-sponsored health exclusion off the table in tax reform. But for those interested in...

Yesterday, Senator Max Baucus (D-MT) and Representative Dave Camp (R-MI) kicked off their summer tour of the country in order to bring the tax reform...

As we begin to enter the dog days of summer, the weather is not the only thing that is heating up. The tax reform debate is beginning to escalate also...

Among developed countries the US is unique in taxes in a number of different ways. One claim to fame is the fact that the U.S. now has the highest...

In 2010 and 2011, the federal government "spent" nearly $50 billion in revenue on energy tax expenditures. But are these provisions actually achieving...

According to press reports today, Senate Finance Committee Chairman Max Baucus (D-MT) and Ranking Member Orrin Hatch (R-UT) are about to take a very...

The United States has the highest statutory corporate tax rate in the developed world, but substantial revenues are forgone through a variety of tax...

Tax expenditures in theory promote specific policy goals by subsidizing that behavior through tax benefits. However, in comprehensive tax reform...

Last week, the Senate Finance Committee released a seventh report in a series of papers examining the federal tax code and options for comprehensive...

The CBO released a paper today analyzing the distributional impact of major tax expenditures on the individual side of the tax code. Considering the...

Today, in a Project Syndicate piece, Laura Tyson examines the state of retirement saving in the U.S. and argues that many retirement saving tax...

Tax reform has many moving pieces to it and many questions that need to be answered. One question is whether the two pieces should be handled together...