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Pre-2005 Content Archive

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Policy Basics

Federal Tax

Federal Tax Expenditures

September 25, 2026

Policy Basics

Federal Tax

Where Does Federal Tax Revenue Come From?

April 16, 2026

Report

Federal Tax

Overhyped Deductions for Tipped Income and Overtime Do Little for Workers

April 9, 2026 | Brendan Duke

Policy Basics

Federal Tax

The Child Tax Credit

January 6, 2026

Policy Basics

Federal Tax

The Federal Estate Tax

December 19, 2025

Report

Federal Tax

Republican Megabill Tax Provisions Are Skewed to the Rich, Fail to Deliver for Families, and Are Fiscally Irresponsible

December 17, 2025 | Samantha Jacoby , Chuck Marr and Kris Cox

Blog

Federal Tax

Trump Plan to End Free ‘Direct File’ Program and Rely on For-Profit Tax Preparers Is a Mistake

December 10, 2025 | Chuck Marr

Blog

Federal Tax

House Republican Tax Bill Extends — and Expands — Costly Tax Breaks for the Wealthy

June 4, 2025 | Samantha Jacoby

Report

Federal Tax

House Republican Tax Bill Is Skewed to Wealthy, Costs More Than Extending 2017 Tax Law, and Fails to Deliver for Families

May 22, 2025 | Chuck Marr , Samantha Jacoby , Kris Cox , Gideon Lukens and Stephanie Hingtgen

Report

Federal Tax

Ten Questions on House Republicans’ Upcoming Tax Bill

May 8, 2025 | Chuck Marr , Samantha Jacoby and Kris Cox

Blog

Federal Tax

Yet Another Estate Tax Cut on Massive Inheritances Is a Poor Choice

March 11, 2025 | Chuck Marr

Report

Federal Tax

Arguments Against Taxing Unrealized Capital Gains of Very Wealthy Fall Flat

September 11, 2024 | Chuck Marr and Samantha Jacoby

Report

Federal Tax

The 2017 Trump Tax Law Was Skewed to the Rich, Expensive, and Failed to Deliver on Its Promises

June 13, 2024 | Chuck Marr , Samantha Jacoby and George Fenton

Report

Federal Tax

Flawed House GOP Tax Package Chooses Wealthy Shareholders Over Children and Families and the Fight Against Climate Change

June 13, 2023 | Chuck Marr and Samantha Jacoby

Report

Federal Tax

President Biden’s Budget Charts a Needed Course Correction as 2025 Tax Debate Begins

March 29, 2023 | Chuck Marr and Samantha Jacoby

Policy Basics

Federal Tax

The Child Tax Credit

December 21, 2022

Policy Basics

Federal Tax

Federal Payroll Taxes

October 25, 2022

Blog

Federal Tax

Despite Flaws, Romney Proposal on Child Tax Credit Creates Opening for Bipartisan Action

July 7, 2022 | Chuck Marr

Report

Federal Tax

Romney Child Tax Credit Proposal Is Step Forward But Falls Short, Targets Low-Income Families to Pay for It

July 6, 2022 | Chuck Marr , Kris Cox , Stephanie Hingtgen , Arloc Sherman , Sarah Calame and Jabari Cook

Blog

Senate Should Improve SALT Provision in House BBB Bill

November 15, 2021 | Chuck Marr

Report

Federal Tax

Build Back Better Requires Highest-Income People and Corporations to Pay Fairer Amount of Tax, Reduces Tax Gap

November 2, 2021 | Chuck Marr and Samantha Jacoby

Report

Federal Tax

Ways and Means Revenue Bill Major Step Forward But Additional Steps Available

September 13, 2021 | Chuck Marr and Samantha Jacoby

Blog

Critics of Biden Tax Plan Ignore Large Tax Advantages at the Top

July 1, 2021 | George Fenton

Report

Federal Tax

Repealing Flawed “Pass-Through” Deduction Should Be Part of Recovery Legislation

June 1, 2021 | Samantha Jacoby

Report

Federal Tax

Biden Proposals Would Reduce Large Tax Advantages for Those at the Top, Address Tax Gap

May 11, 2021 | Chuck Marr , Samantha Jacoby , George Fenton and Sam Washington

Report

Federal Tax

Asking Wealthiest Households to Pay Fairer Amount in Tax Would Help Fund a More Equitable Recovery

April 22, 2021 | Chuck Marr , Samantha Jacoby , Sam Washington and George Fenton

Report

Health

Strengthening Medicare Financing

December 14, 2020 | Paul N. Van de Water

Policy Basics

Federal Tax

Marginal and Average Tax Rates

November 24, 2020

Policy Basics

Federal Tax

Tax Exemptions, Deductions, and Credits

November 24, 2020

Blog

Federal Tax

“Look-Back” Tax Change Would Help Working Families, Economy

July 27, 2020 | Kris Cox

Policy Brief

Federal Tax

Working Families Tax Relief Act Would Help 46 Million Households, Cut Poverty and Deep Poverty

February 21, 2020

Report

Federal Tax

Repealing “SALT” Cap Would Be Regressive and Proposed Offset Would Use up Needed Progressive Revenues

December 10, 2019 | Chuck Marr , Kathleen Bryant and Michael Leachman

Blog

Federal Tax

Much of Wealthiest Households’ Income Escapes Annual Tax or Gets Special Breaks

November 13, 2019 | Chuck Marr

Report

Federal Tax

Substantial Income of Wealthy Households Escapes Annual Taxation Or Enjoys Special Tax Breaks

November 13, 2019 | Chuck Marr , Samantha Jacoby and Kathleen Bryant

Report

Social Security

Taxing Social Security Benefits Is Sound Policy

September 6, 2019 | Paul N. Van de Water

Report

Federal Tax

How the Federal Tax Code Can Better Advance Racial Equity

July 25, 2019 | Chye-Ching Huang and Roderick Taylor

Blog

Federal Tax

Regulating the “Wild West” of Tax Return Preparation

April 26, 2019 | Chuck Marr

Blog

Federal Tax

Thank You to Free Tax Volunteers

April 12, 2019 | Janne Huang

Report

Federal Tax

Working Families Tax Relief Act Would Raise Incomes of 46 Million Households, Reduce Child Poverty

April 10, 2019 | Chuck Marr , Brendan Duke , Yixuan Huang , Jennifer Beltrán , Vincent Palacios and Arloc Sherman

Report

Federal Tax

Reducing Overpayments in the Earned Income Tax Credit

January 31, 2019 | Robert Greenstein , John Wancheck and Chuck Marr

Commentary

Federal Tax

New York Times Investigation Highlights Failures in Taxing Income From Wealth

October 30, 2018 | Samantha Jacoby

Report

Federal Tax

“Universal Savings Account” Proposal in New Republican Tax Bill Is Ill-Conceived

September 19, 2018 | Brendan Duke

Report

Federal Tax

Indexing Capital Gains for Inflation Would Worsen Fiscal Challenges, Give Another Tax Cut to the Top

September 6, 2018 | Chye-Ching Huang and Kathleen Bryant

Fact Sheet

State Budget and Tax

Many States Tax Inherited Wealth
17 States Levy an Estate or Inheritance Tax

July 30, 2018

Research Note

Federal Tax

New Paper Sets Out Policy and Legal Case Against Indexing Capital Gains by Regulation

June 11, 2018 | Chye-Ching Huang

Policy Brief

Federal Tax

2017 Tax Law Weakens Estate Tax, Benefiting Wealthiest and Expanding Avoidance Opportunities

June 1, 2018

Blog

Federal Tax

Tax Planner: Drive Wealthy Clients Through "Gaping Hole” in Tax Code

May 31, 2018 | Emily Horton

Blog

Federal Tax

New Estate Tax Cut Encourages More Wealthy Individuals to Skirt Capital Gains Tax

May 17, 2018 | Roderick Taylor

Report

Federal Tax

Tax Foundation Figures Do Not Represent Typical Households’ Tax Burdens

April 11, 2018 | Chuck Marr , Yixuan Huang and Chye-Ching Huang

Report

Federal Tax

IRS Budget Needs to Be Restored and Supplemented to Implement and Enforce the New Tax Law

January 25, 2018 | Chuck Marr , Emily Horton and Roderick Taylor