View Federal Tax Policy Analyses: By Category By Date: 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 - 1991 Two Tax Cuts Primarily Benefiting Millionaires Will Start Taking Effect January 1; Congress Declines to Rethink These Tax Cuts As It Proposes to Cut Aid to Low-Income Families Robert Greenstein, Joel Friedman, and Aviva Aron-Dine 12/28/05 HTML, PDF, 5pp. Study Finds Dividend Tax Cut Failed to Boost Stock Prices Aviva Aron-Dine 12/12/05 HTML, PDF, 3pp. The Tax Reform Panel�s Costly Proposal Jason Furman 11/30/05 HTML, PDF, 4pp. Capital Gains and Dividend Tax Cuts and Investment Aviva Aron-Dine 11/14/05 14K-HTML, 32K-PDF, 2pp. Economic Evidence for Extending Capital Gains and Dividend Tax Cuts Is Weak Joel Friedman and Aviva Aron-Dine 11/9/05 55K-HTML, 95K-PDF, 8pp. IRS Data on the Capital Gains Tax Cut in Each State: Data Show Benefits Sharply Skewed To High-Income Filers Joel Friedman and Katharine Richards 11/7/05 111K-HTML, 39K-PDF, 2pp. Latest Enrollment Data Still Fail to Dispel Concerns About Health Savings Accounts Edwin Park and Robert Greenstein 10/26/05 67K-PDF, 10pp. New IRS Data Show Income Inequality Is Again On The Rise Isaac Shapiro 10/17/05 47K-HTML, 65K-PDF, 6pp. Dividend and Capital Gains Tax Cuts Unlikely to Yield Touted Economic Gains: Benefits of These Tax Cuts Flow Disproportionately To The Well-Off Joel Friedman Revised 10/7/05 83K-HTML, 78K-PDF, 16pp. An Estate Tax With A 15 Percent Tax Rate Does Not Represent A Reasonable Compromise Ruth Carlitz and Joel Friedman 9/22/05 40K-HTML, 95K-PDF, 4pp. New Tax Cuts Primarily Benefiting Millionaires Slated To Take Effect In January: Should They Be Implemented While Katrina Costs Mount? Robert Greenstein, Joel Friedman, and Isaac Shapiro 9/19/05 40K-HTML, 95K-PDF, 6pp. CBPP Statement: Statement of Robert Greenstein on Challenges Facing Congress and the Nation in the Wake of the Devastation of Hurricane Katrina 9/6/05 10K-HTML, 50K-PDF, 2pp. CBPP Statement: Statement of Robert Greenstein on Tax Cuts in the 2006 Energy Bill 8/8/05 8K-HTML, 40K-PDF, 1pp. New Kyl Proposal Still Calls For Applying Capital Gains Rate To Estate Tax, So Revenue Loss Would Be Substantial Joel Friedman and Ruth Carlitz 7/27/05 25K-HTML, 89K-PDF, 4pp. Greenspan Rejects Estate Tax Repeal Without Offsets Joel Friedman and Ruth Carlitz 7/22/05 13K-HTML, 50K-PDF, 1pp. CBO Finds Tiny Number Of Farms Face Estate Tax Matt Fiedler and Joel Friedman 7/11/05 10K-HTML, 62K-PDF, 1pp. Deficits Frame Coming Debate On Estate Tax Ruth Carlitz 7/8/05 22K-HTML, 104K-PDF, 4pp. Kyl Estate Tax "Compromise" Proposal Extremely Costly; True Cost Likely To Be Masked Joel Friedman and Ruth Carlitz 7/7/05 13K-HTML, 60K-PDF, 2pp. The Graetz Tax Reform Plan And The Treatment Of Low-Income Households Robert Greenstein and Iris Lav 6/27/05 55K-HTML, 90K-PDF, 11pp. Why The Estate Tax Is Not "Double Taxation" Ruth Carlitz and Joel Friedman 6/17/05 17K-HTML, 85K-PDF, 3pp. Cost Of Estate Tax Compliance Does Not Approach The Total Level Of Estate Tax Revenue Joel Friedman and Ruth Carlitz 6/14/05 13K-HTML, 60K-PDF, 2pp. Repealing The Alternative Minimum Tax Without Offsetting The Cost Would Add $1.2 Trillion To The Federal Debt Over The Next Decade James Horney 6/9/05 46K-HTML, 73K-PDF, 10pp. Ways And Means Social Security Bill Could Include Costly, Poorly Targeted Retirement Tax Proposals Joel Friedman and Robert Greenstein 5/27/05 19K-HTML, 52K-PDF, 4pp. President's Savings Proposals Likely To Swell Long-Term Deficits, Reduce National Saving, And Primarily Benefit Those With Substantial Wealth Robert Greenstein and Joel Friedman Revised 5/25/05 37K-HTML, 68K-PDF, 7pp. Boosting Income and Contribution Limits For Pension Savings Would Swell Deficits, Do Little For Middle-Class Families Joel Friedman, Robert Greenstein 5/18/05 Full Report: 54K-HTML, 59K-PDF, 11pp. Fact Sheet: 19K-HTML, 52K-PDF, 4pp. Brief Overview: Estate Tax "Compromise" May Differ Little From Permanent Repeal Joel Friedman 4/20/05 14K-HTML, 49K-PDF, 3pp. Recent Tax and Income Trends among High-Income Taxpayers: Treasury Department Release Creates Misleading Impression about Taxes That High-Income Taxpayers Pay Joel Friedman, Isaac Shapiro, Robert Greenstein 4/13/05 65K-HTML, 71K-PDF, 9pp. With Taxes Low and Deficits High, More Tax Cuts Would Be Irresponsible Joel Friedman and Isaac Shapiro 4/13/05 60K-HTML, 48K-PDF, 3pp. House to Vote on Permanent Repeal of Estate Tax Joel Friedman and Arloc Sherman 4/12/05 21K-HTML, 33K-PDF, 4pp. CBPP Statement: Findings of Tax Foundation's "Tax Freedom Day" Report Should Be Treated with Caution 4/11/05 8K-HTML, 40K-PDF, 1pp. Tax Foundation Estimates of State and Local Tax Burdens Are Not Reliable Iris J. Lav, Joseph Llobrera, and Nicholas Johnson Revised 4/11/05 460K-HTML, 74K-PDF, 12pp. Tax Foundation Figures Do Not Represent Middle-Income Tax Burdens Joel Friedman, David Kamin, and Robert Greenstein 4/7/05 34K-HTML, 58K-PDF, 5pp. Fairness Issues: Robert Greenstein's Testimony before the President's Advisory Panel on Federal Tax Reform 3/23/05 73K-PowerPoint, 21pp., 44K-PDF, 21pp. Estate Tax Reform Could Raise Much-Needed Revenue: Some Reform Options With Low Tax Rates Raise Very Little Revenue Joel Friedman and Ruth Carlitz 3/16/05 123K-HTML, 100K-PDF, 12pp. Fact Sheet: If Done Properly, Reforming The Estate Tax Could Preserve Much-Needed Revenue 3/16/05 23K-HTML, 24K-PDF, 2pp. What New CBO Data Indicate About Long-Term Income Distribution Trends Isaac Shapiro 3/7/05 33K-HTML, 24K-PDF, 2pp. Two Tax Cuts That Benefit Only High-Income Households �Primarily Millionaires � Slated To Start Taking Effect In 2006: Will These Tax Cuts Be Implemented While Basic Programs For The Working Poor And Other Families Are Cut? by Robert Greenstein, Joel Friedman, and Isaac Shapiro Revised 2/24/05 35K-HTML, 37K-PDF, 5pp. The 6th Circuit Cuno Decision Voiding Ohio�s Investment Tax Credit: Modest But Helpful "Arms Control" In The "Economic War Between The States" Michael Mazerov 2/18/05 Summary: 36K-HTML Full Report: 102K-PDF, 21pp. Extending the Tax Cuts Would Cost $2.1 Trillion Through 2015 Joel Friedman, Ruth Carlitz, and David Kamin Revised 2/9/05 50K-HTML, 49K-PDF, 7pp. The Simple Story: Tax Cuts Lose Revenues Richard Kogan 1/25/05 13K-HTML, 28K-PDF, 2pp. States Can Decouple From the �Qualified Production Activities Income� Deduction Nicholas Johnson and Elizabeth McNichol 1/13/05 90K-HTML, 45K-PDF, 9pp. President Portrays Social Security Shortfall As Enormous, But His Tax Cuts And Drug Benefit Will Cost At Least Five Times As Much Richard Kogan and Robert Greenstein Revised 1/10/05 27K-HTML, 42K-PDF, 5pp.