View Federal Tax Policy Analyses: By Category By Date: 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 - 1991 Should the Internet Remain a Sales Tax Haven? (29K) Michael Mazerov Revised 12/23/99, 8pp. Nickles Minimum Wage Bill Includes Costly Tax Cuts That Could Harm Lower-Wage Workers (26K) Iris J. Lav 11/8/99, 8pp. Congressional Actions Would Not Avoid A Non-Social Security Deficit in 2000 But Social Security Would Not Be Raided or Harmed (26K) James Horney and Robert Greenstein 11/1/99, 6pp. Criticism of CBPP Pension Analysis Rests on Selective Use of Data And Leaves Misleading Impressions (52K) Peter Orszag, Iris J. Lav, and Robert Greenstein 10/28/99, 13pp. Spending a Non-Existent Surplus (39K) James Horney Revised 10/26/99, 7pp. Tax Cuts in Lazio Minimum Wage Bill Overwhelmingly Benefit High-Income Taxpayers (19K) Iris J. Lav 10/19/99, 6pp. Exacerbating Inequities in Pension Benefits: An Analysis of The Pension Provisions in The Tax Bill (10K) Peter Orszag, Iris Lav, and Robert Greenstein 10/8/99, 3pp. Tax Provisions in "Quality Care for the Uninsured Act" Largely Benefit High-Income Taxpayers And Do Not Help Most Uninsured (20K) Iris J. Lav 10/6/99, 4pp. Tax Cuts That May Be Added to Minimum Wage Bill Demand Careful Scrutiny (12K) Iris J. Lav 10/1/99, 4pp. A Small Non-Social Security Deficit In Fiscal Year 2000 Would Not Adversely Affect Social Security (8K) Robert Greenstein and Jim Horney 9/17/99, 11pp. Statement of the Center on Budget and Policy Priorities To the Advisory Commission on Electronic Commerce (27K) Michael Mazerov 9/14/99, 11pp. The Widening Income Gulf (36K) Isaac Shapiro and Robert Greenstein 9/4/99, 2pp. Tax Bill Contains Only Modest Benefits For Middle Class Despite Its High Cost (63K) Iris J. Lav and Robert Greenstein 8/20/99, 17pp. Congressional Action Points to a Non-Social Security Deficit of More than $20 Billion in Fiscal Year 2000: Actions Undercut Credibility of Promise to Finance the Tax Bill with Large Reductions in Appropriated Programs (38K) James Horney and Robert Greenstein 8/12/99, 10pp. Conference Agreement Tax Cut Would Cost $2.6 Trillion in Second 10 Years (14K) Iris J. Lav and Robert Greenstein 8/6/99, 4pp. Beyond The Rhetoric: What The Clinton Budget And The Republican Budget Plan Really Propose For Appropriated: Is the Administration Proposing Substantial New Spending? (13K) James Horney and Robert Greenstein 8/5/99, 4pp. VA-HUD Appropriations Bill Would Cut Low-Income Housing And Other Programs To Help Pave The Way For An Unaffordable Tax Cut (14K) Jeff Lubell 8/3/99, 4pp. Creative Arithmetic to Justify $800 Billion Tax Cut Does Not Withstand Scrutiny (14K) Robert Greenstein 7/29/99, 4pp. Analyses by Treasury, The Joint Tax Committee, And Citizens For Tax Justice All Show House Tax Bill Heavily Tilted Toward Wealthy (30K) Isaac Shapiro and Robert Greenstein Revised 7/29/99, 9pp. Is The Senate Finance Committee Tax Bill A Middle-Class Tax Cut? (42K) Iris J. Lav and Robert Greenstein 7/29/99, 12pp. Is The Roth Proposal A Middle-Class Tax Cut? (35K) Iris J. Lav and Robert Greenstein Revised 7/28/99, 11pp. Is an $800 Billion Tax Cut Fiscally Responsible? (16K) Robert Greenstein and Jim Horney 7/22/99, 5pp. Joint Tax Committee Distribution Tables Fail to Include Most of the Upper-Income Tax Cuts in the Roth Package: Figures in the Tables Have Little Meaning As a Result (12K) Robert Greenstein and Iris J. Lav 7/21/99, 4pp. Ways and Means Tax Cut Would Cost $2.8 Trillion in Second 10 Years (4K) Iris J. Lav Revised 7/20/99, 1pp. Eliminating The Estate Tax: A Costly Benefit For The Wealthiest Americans (15K) Iris J. Lav Revised 7/20/99, 5pp. Roth Tax Cut Would Cost Over $2 Trillion in Second 10 Years (5K) Iris J. Lav 7/19/99, 2pp. Health Insurance Tax Deductions Cannot Help Most Uninsured (22K) Iris J. Lav and Cindy Mann 7/12/99, 7pp. Coverdell-Torricelli Proposal To Boost 15% Tax Bracket Would Primarily Benefit Higher-Income Families, Not The Middle Class (18K) Iris J. Lav 7/1/99, 4pp. Feinstein-Grassley Marriage Penalty Relief Leaves out Working Poor and Near Poor Families (64K) Iris J. Lav 6/29/99, 4pp. Bill To Raise Income Ceiling On 15 Percent Tax Bracket Would Primarily Benefit Higher-Income Families, Not The Middle Class (18K) Iris J. Lav 6/21/99, 4pp. Alleviating Marriage Penalties in the EITC (6K) Iris J. Lav 6/10/99, 2pp. Extending Marriage-Penalty Relief To Working Poor and Near Poor Families (32K) Iris J. Lav 6/10/99, 9pp. Tax Foundation Figures Produce Misleading and Inaccurate Impressions of Middle Class Tax Burdens (48K) Iris J. Lav, Isaac Shapiro, Robert Greenstein Revised, 5/10/99, 7pp. Taxes on Middle-Income Families Are Declining (66K) Iris J. Lav Revised, 5/10/99, 8pp. Republican Tax Plan Risks New On-Budget Deficits After 2009 (7K) Iris J. Lav and Sam Elkin 3/17/99, 2pp. Wendell Primus' Testimony on Tax Cuts (22K) Wendell Primus 3/4/99, 7pp. Information and Misinformation About Federal Tax Burdens (54K) Iris J. Lav 1/21/99, 5pp. Proposed 10% Tax Rate Cut Would Provide Little Relief to Millions of Families (6K) Robert Greenstein and Iris J. Lav 1/21/99, 2pp. The Internet Tax Freedom Act's "Advisory Commission on Electronic Commerce": Preserving Flexibility to Consider All Options (18K) Michael Mazerov 9/25/98, 6pp. Despite Increases in Tax Receipts, Archer Tax Bill Would Be Funded with Social Security Revenues (8K) Sam Elkin and Robert Greenstein 9/25/98, 2pp. Understanding the Joint Tax Committee Report on the Distributional Effects of the Archer Bill (8K) Iris J. Lav and Alan Berube 9/17/98, 2pp. Archer Tax Proposal Uses Social Security Funds For Inefficient and Poorly Targeted Tax Cuts (42K) Iris J. Lav 9/16/98, 10pp. Marriage Penalties and Bonuses in the Income Tax (16K) Iris J. Lav and Alan Berube 9/11/98, 34pp. The Budget Surplus, Tax Cuts, and Social Security. a.k.a.: What Surplus? (30K) Samuel Elkin and Robert Greenstein Revised 8/3/98, 10pp. Medical Savings Account Proposal Poses Serious Risks to Insurance Market and to Less Healthy Individuals While Providing New Tax Shelter for High-Income Taxpayers (9K) Iris J. Lav and Robert Greenstein 7/21/98, 3pp. 98-097 $3.00 IRS Reform Bill Includes New Salvo of Tax Cuts for Wealthy (17K) Iris J. Lav 6/26/98, 5pp. 98-082 $3.00 Roth Amendment Health Insurance Tax Deduction Benefit Higher-Income, Already-Insured Families (8K) Iris J. Lav 5/20/98, 6pp. 98-070 $3.00 The Impact of the Kasich Budget Plan (37K) Robert Greenstein and Sam Elkin 5/19/98 12pp. 98-073 $3.00 Using IRA Tax Break To Fund IRS Reform Leaves Revenue Hole When Baby Boomers Retire (24K) Iris J. Lav 5/15/98, 8pp. 98-058 $3.00 Are Health Insurance Tax Deductions A Wise Use of Tobacco Tax Revenues? (20K) Iris J. Lav and Cindy Mann 5/98, 6pp. 98-056 $3.00 Tax Foundation Figures Produce Misleading and Inaccurate Impressions of Middle Class Tax Burdens (60K) Iris J. Lav, Isaac Shapiro, Robert Greenstein 4/98, 14pp. 98-035 $4.00 Don't Let the Tax Foundation Figures Persuade You Otherwise: Taxes on Households in the Middle Income Spectrum are Neither Exceptionally High nor Rising (60K) Iris J. Lav, Isaac Shapiro, Robert Greenstein 4/98, 2pp. $1.00 Proposed Constitutional Amendment Would Impede Deficit Reduction and Protect Special Interest Tax Breaks (48K) 4/98, 14pp. 98-034 $4.00 Setting the Record Straight: A Response to the Tax Foundation's Response (31K) Iris J. Lav 4/98, 9pp. 98-031 $2.00 New Research Findings on the Effects of the Earned Income Tax Credit (70K) Robert Greenstein and Isaac Shapiro 3/98, 24pp. 98-022 $7.00 The Debate Over Tax Levels: How Much Does A Typical Family Pay? (30K) Iris J. Lav 3/98, 15pp. 98-023 $5.00 Strengths of the Safety Net: How the EITC, Social Security, and Other Government Programs Affect Poverty (7K) Kathryn Porter, Wendell Primus, Lynette Rawlings, Esther Rosenbaum 3/98, 80pp. 98-020 $10.00 Taxpayers Will Have New Tax Cuts Even If No Additional Reductions Are Enacted (7K) Iris J. Lav 1/98 3pp.98-006 $3.00 Trends in the Distribution of After-Tax Income: An Analysis of Congressional Budget Office Data ( 26K) Isaac Shapiro and Robert Greenstein 9/97. 9pp. 97-115 $3.00 Looking at the Details of the New Budget Legislation: Social Program Initiatives Decline Over Time While Upper-Income Tax Cuts Grow (127K) Robert Greenstein 8/97 14pp. 97-114 $4.00 The Final Tax Bill: Assessing the Long-Term Costs and the Distribution of Tax Benefits (33K) Iris J. Lav 8/97 10pp. 97-108 $3.00 Distribution of Budget Agreement's Tax Cuts Far More Similar to Congressional Bills Than to President' Plan (10K) Isaac Shapiro 7/97 5pp. 97-107 $3.00 Republican Tax Offer is More Backloaded and at Least as Skewed to High-Income Individuals as the House and Senate Tax Bills (22K) Iris J. Lav 7/97 7pp. 97-099 $3.00 The Clinton Tax Plan (49K) Robert Greenstein and Iris J. Lav 7/97 12pp. 97-084 $4.00 Robbins Analysis of House Tax Bill Distribution Omits Most Tax Cuts That Benefit Higher-Income Taxpayers (13K) Iris J. Lav 7/97 4pp. 97-089 $3.00 Treasury Department Data Indicate the Current Congressional Tax Bills are Tilted at Least as Much Toward Upper-Income Families as the Tax Cuts Vetoed in 1995 Isaac Shapiro and Iris J. Lav 7/97 6pp. 97-085 $3.00 Do Criticisms of the Treasury Department's Distributional Analyses Have Merit? Why Treasury and Joint Tax Committee Analyses Differ (31K) Robert Greenstein and Iris J. Lav 7/97 8pp. 97-086 $3.00 Congressional Research Service Analysis Supports Treasury Estimates of Effects of Tax Bills (8K) Robert Greenstein 7/97 2pp. 97-090 $3.00 Senate Tax Plan: Backloading Holds Down Near-Term Costs; Provisions Benefiting Higher-Income Taxpayers Explode in Future Years (27K) Iris J. Lav and Robert Greenstein 7/97 9pp . 97-075 $3.00 Comments on Deloitte and Touche Study 6/97 2pp. 97-093 $3.00 Senate Child Tax Credit Takes Credit Away From Four Million Children in Near-Poor and Lower-Middle-Income Working Families (30K) Isaac Shapiro and Robert Greenstein 6/97 7pp. 97-076 $3.00 Families Denied Child Tax Credit by Ways and Means Proposal Are Working Families that Typically Pay Significant Amounts in Taxes (32K) Isaac Shapiro and Robert Greenstein 6/97 8pp. 97-077 $3.00 The Tax and Entitlement Changes Approved by House Committees: The Impact on Families in Different Income Categories (156K) Wendell Primus and Kathryn Larin 6/97 36pp. 97-074 $7.00 Ways and Means Committee Tax Plan Makes Heavy Use of Devices to Keep Costs of Upper-Income Tax Cuts Artificially Low in Early Years (44K) Robert Greenstein, Iris J. Lav and Isaac Shapiro 6/97 14pp. 97-066 $4.00 Joint Tax Committee Distribution Tables Produce Misleading Results (15K) Isaac Shapiro 6/97 5pp.97-067 $3.00 Additional Information on the Proposed Change in the Child Tax Credit Kathryn Larin and Bob Greenstein 6/97 4pp . 97-062 $3.00 Increasing the Health Insurance Deduction for the Self-Employed Would Eat Up Funds While Doing Little to Insure More Children Iris J. Lav and Robert Greenstein 6/97 6pp. 97-064 $3.00 Correcting Flaws in the Work Opportunity Tax Credit Related to Food Stamp Recipients Subject to the Three Month Cut-off Stacy Dean 6/97 6pp. 97-081 $3.00 The Consequences of Eliminating the EITC for Childless Workers Robert Greenstein 4/97 3pp. 97-044 $3.00 Estate Tax Cuts Would Benefit Wealthiest Americans: Targeted Changes Could Help Family Businesses and Farms (22K) Iris J. Lav 4/97 7pp. 97-032 $3.00 Behind the Numbers: An Examination of the Tax Foundation's Tax Day Report (33K) Isaac Shapiro 4/97 11pp. 97-024 $4.00 Unconstitutional Budget Balancing: The Constitutional Amendment on Revenues Would Bar the "Coalition" Budget Plan Robert Greenstein This analysis, as well as 97-020 and 97-019, examine a proposed constitutional amendment to require a two-thirds vote by the House and Senate for any bill that raises federal revenues. 4/97 2pp. 97-021 $3.00 Proposed Constitutional Amendment on Revenues Would Impede Deficit Reduction and Protect Special Interest Tax Breaks (31K) 4/97 10pp. 97-020 $3.00 Proposed Constitutional Amendment Revenues Would Make It More Difficult to Address the Long-Term Social Security and Medicare Crises 3/97. 2pp. 97-019 $3.00 Senate Leadership Tax Proposals: Mushrooming Tax Cuts for High-Income Taxpayers Would Jeopardize Long-Term Budget Integrity (15K) Iris J. Lav 3/97. 53pp. 97-012 $7.00 28 Million Poor and Lower-Middle Income Children Would Not Qualify for Dole Child Tax Credit ( 18K) Kathryn Larin and Robert Greenstein 9/1996. 6pp. 96-081 $3.00 Additional Information on the Proposed Child Tax Credit (20K) Kathryn Larin and Robert Greenstein 9/1996. 6pp. 96-083 $3.00 Twisted Tales: Overstating the Taxes the Typical Household Pays (32K) Richard Kogan 9/1996. 14pp. 96-082 $4.00 Budget Reductions Under the Dole Tax Plan (2K) Richard Kogan 9/1996. 13pp. 96-080 $4.00 Taxes: The Highest in History? (15K) Kathryn Larin and Richard Kogan 8/1996. 6pp. 96-076 $3.00 MSA Demonstration: Research Suggests Controls Needed to Prevent Adverse Effect on Insurance Market Iris J. Lav 7/1996. 15pp. 96-068 $4.00 Typical Americans, "Tax Day," and the Tax Foundation Richard Kogan 5/1996. 8pp. 96-033 $3.00 The 4.3 Cent Gas Tax, "Tax Freedom Day," and the Minimum Wage 5/1996. 3pp. 96-042 $3.00 The Consequences of Eliminating the EITC for Workers Not Raising Children 4/1996. 5pp. 96-041 $3.00 7.7 Million Households -- Including 3.3 Million Families with Children -- Would Be Worse Off Due to Conference EITC Cuts, Even After the Benefits From the New Child Tax Credit are Considered 4/1996. 3pp. 96-031 $3.00 Who Will Use Medical Savings Accounts and Why Will They Use Them? Iris J. Lav 4/1996. 3pp. 96-035 $3.00 Change in Joint Tax Methodology Yields Large Understatements of Gains to High-Income Taxpayers from Capital Gains Cuts February 1996. 10pp. 96-014 $3.00 Reconciliation Bill Tax Breaks for Upper-Income Taxpayers Mushroom After 2002 Iris J. Lav 11/1995. 7pp. 95-144 $3.00 Only About Half of Children Receive Full Child Tax Credit: Those Denied Credit Heavily Concentrated in Low-Income Families 11/1995. 2pp. 95-145 $3.00 Will Corporate Welfare Be Reined In? Congressional Action Related to Business Subsidies 11/1995. 16pp. 95-123 $4.00 The House Child Income Tax Credit: Who Would Be Helped Isaac Shapiro 10/1995. 7pp. 95-038 $3.00 The Roth-Breaux IRA Proposal Iris J. Lav and Robert Greenstein 9/1995. 20pp. 95-109 $5.00 CBO Lowers EIC Outlay Estimates by More than $18 Billion From 1962 to 2002 9/1995. 4pp. 95-105 $3.00 Misperceptions About EITC Error Rates 9/1995. 11pp. 95-061 $3.00 An Unraveling Consensus?: An Analysis of the Effect of the New Congressional Agenda on the Working Poor Isaac Shapiro and Sharon Parrott 7/1995. 52pp. 95-093 $8.00 The Earned Income Tax Credit: A Target for Budget Cuts? Robert Greenstein 6/1995. 45pp. 95-079 $7.00 The Roth-Nickles Proposal to Reduce the EITC by $66 Billion 6/1995. 7pp. 95-109 $3.00 Is the EITC Growing at a Rate That is "Out of Control"? 5/1995. 2pp. 95-062 $3.00 Joint Tax Committee Data on Tax Bill Benefits Distribution Affected by Calculation Change, Choice of Presentation Iris Lav 4/1995. 5pp. 95-071 $3.00 Assessing the First 100 Days: The Combined Distributional Effects of the House Spending and Tax Proposals Isaac Shapiro, Richard Kogan and Pauline Abernathy 4/1995. 22pp. 95-040 $6.00 Assessing the Gregg Option to End the Indexation of the Earned Income Tax Credit 4/1995. 7pp. 95-044 $3.00 The Earned Income Credit and Marriage Penalties 4/1995. 6pp. 95-048 $3.00 The Contract With America Proposal: Assessing the Long-Term Impact Iris Lav, Cindy Mann and Pauline Abernathy 11/1994. 30pp. 94-021 $6.00 Taxing Means-Tested Benefits Robert Greenstein 3/1994. 7pp. 94-023 $6.00 The Earned Income Credit Provisions of the New Budget Law Robert Greenstein 8/1993. 6pp. 95-048 $3.00 The New Budget Reconciliation Law: Progressive Deficit Reduction And Critical Social Investments Paul Leonard and Robert Greenstein 8/1993. 20pp. 93-014 $7.00 The Earned Income Credit and Black Workers Sharon Parrott and Robert Greenstein 7/1993. 9pp. 93-016 $3.00 The Earned Income Credit and Hispanic Workers Sharon Parrott and Robert Greenstein 7/1993. 9pp. 93-017 $3.00 Making Work Pay: The Unfinished Agenda Isaac Shapiro and Robert Greenstein 5/1993. 68pp. 93-005 $8.00 The Clinton EITC Proposal: How It Would Work and Why It is Needed Robert Greenstein 4/1993. 8pp. 93-018 $3.00 Offsetting the Effects of Regressive Tax Increases on Low- and Moderate-Income Households Robert Greenstein and Frederick C. Hutchinson 1/1993. 18pp. 93-019 $8.00 The Gingrich Tax Plan Robert Greenstein 12/1991. 10pp. 93-016 $3.00 The New IRA Proposals: Who Would Gain From Them? Robert Greenstein 6/1991. 13pp. 91-005 $3.00