View Federal Tax Policy Analyses: By Category By Date: 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 - 1991 Repeal of the Federal Estate Tax Would Cost State Governments Billions in Revenue Elizabeth C. McNichol, Iris J. Lav and Daniel Tenny Revised 12/12/00 90K-HTML, 49K-PDF, 9pp. Leadership's Tax Plan Reinforces Inequities in Health and Pension Coverage Joel Friedman 10/26/00. 39K-HTML, 47K-PDF, 9pp The Cost of the Bush and Gore Budget Proposals James Horney and Robert Greenstein Revised 10/20/00 40K-HTML, 48K-PDF, 10pp. Health Insurance Deduction of Little Help to the Uninsured Joel Friedman and Iris J. Lav Revised 10/18/00 17K-HTML, 87K-PDF, 5pp. Building Retirement Savings Can Cause Low- And Moderate-Income Working Families to Lose Means-Tested Assistance in Times of Need 09/20/00 9K-HTML, 83K-PDF, 3pp. Archer MSA Expansions Could Drive Up Health Insurance Premiums And Create New Tax Shelter Iris J. Lav 09/19/00 31K-HTML, 46K-PDF, 9pp. Beneficiaries of Proposed Social Security-Related Tax Cut Have Significant Wealth -- Their Average Net Worth Exceeds $1 Million, While Their Median Net Worth is $420,000 Robert Greenstein and Diane Whitmore 09/13/00 16K-HTML, 29K-PDF, 3pp. The Tax Credit for Low- and Middle-Income Savers in The Senate Finance Committee Pension Bill: Would Lower-income Families Really Benefit? Peter Orszag, Robert Greenstein, Iris Lav, and James Sly 09/13/00 51K-HTML, 55K-PDF, 11pp. Estate Tax Repeal: A Windfall For The Wealthiest Americans Iris J. Lav and James Sly Revised 8/30/00, 9pp. 22K-HTML Tax Package Proposed as Accompaniment to Minimum Wage Bill Contains Troubling Proposals 8/30/00 6K-HTML, 19K-PDF, 2pp. House-Passed Pension Changes Would Overwhelmingly Benefit Corporate Executives And Owners -- Executive Summary Peter Orszag, Iris J. Lav, and Robert Greenstein Revised 8/1/00 25K-HTML, 30K-PDF, 4pp. Tax Cuts That the House or Senate Has Approved Would Consume All of the Realistically Available Surpluses Robert Greenstein, James Horney, and Iris Lav 7/27/00 25K-HTML, 35K-PDF, 6pp. Conference "Marriage Penalty Relief" Provisions Reflect Poor Targeting: Much of the Benefits Would Go to Higher-Income Taxpayers or Those Who Already Receive Marriage Bonuses Iris Lav and James Sly 7/21/00 11K-HTML, 48K-PDF, 3pp. Marriage Penalty Conference Agreement: Benefits Go Primarily to High-income Taxpayers 7/20/00 3K-HTML, 37K-PDF, 1pp. How Much of the New CBO Surplus Is Available for Tax and Program Initiatives? James Horney and Robert Greenstein 7/18/00 10K-HTML, 19K-PDF, 2pp Proposal Regarding Taxation of Social Security Benefits Would Benefit Higher-Income Beneficiaries While Draining Revenues in Perpetuity Robert Greenstein Revised 7/17/00 10K-HTML, 22K-PDF, 3pp. Large Cost of the Roth "Marriage Penalty Relief" Provisions Reflects Poor Targeting: Much of the Benefits Would Go to High-Income Taxpayers or Those Who Already Receive Marriage Bonuses Iris Lav and James Sly Revised 7/12/00 39K-HTML, 64K-PDF, 9pp. Proposed Pension Changes Would Overwhelmingly Benefit Corporate Executives and Owners: Provisions Could Lead to Pension Reductions for Low- And Moderate-Income Workers Peter Orszag, Iris J. Lav, and Robert Greenstein Revised 7/14/00 64K-HTML, 72K-PDF, 15pp. Should EITC Benefits Be Enlarged for Families with Three or More Children? Robert Greenstein Revised 7/10/00, 6pp. 23K-HTML The Estate Tax, "Double Taxation," and Carry-Over Basis Iris J. Lav 7/7/00, 3pp. 9K-HTML How Much of the Enlarged Surplus Is Available for Tax and Program Initiatives? Available Funds Should be Devoted to Real National Priorities James Horney and Robert Greenstein Revised 7/7/00 29K-HTML, 130K-PDF, 40pp. Cost of Tax Cuts the House or Senate Has Passed Or Are Expected to Pass Soon Total $649 Billion James Horney Revised 7/6/00, 2pp. 5K-HTML Should the EITC for Workers Without Children be Abolished, Maintained, or Expanded? Robert Greenstein 6/22/00 38K-HTML, 44K-PDF, 5pp. Raising the Amounts That Can Be Contributed to Roth IRAs: The Dangers in the Short Run and the Long Run Peter Orszag 6/21/00, 7pp. 32K-HTML A Five-Year Extension of the Internet Tax "Moratorium" Would Further Erode the Tax Base of States and Localities Michael Mazerov Revised 5/12/00, 13pp. 44K-HTML Would Raising IRA Contribution Limits Bolster Retirement Security For Lower- and Middle-Income Families or Is There a Better Way? Peter Orszag and Jonathan Orszag Revised 5/1/00, 4pp. 22K-HTML Would Raising IRA Contribution Limits Bolster Retirement Security For Lower- and Middle-Income Families or Is There a Better Way? Peter Orszag and Jonathan Orszag Revised 5/1/00, 20pp. 63K-HTML Congressional Budget Resolution Would Use at Least 98 Percent of Projected Non-Social Security Surpluses for Tax Cuts James Horney Revised 4/14/00, 5pp. 19K-HTML Tax Freedom Day Report Flawed Iris J. Lav and Robert Greenstein 4/14/00, 2pp. 11K-HTML Tax Foundation Figures Result in Inaccurate Impressions of Middle Class Tax Burdens Iris J. Lav, Isaac Shapiro, Robert Greenstein, and James Sly 4/13/00, 7pp. 26K-HTML Constitutional Amendment Would Make it Harder to Address Long-Term Financing Problems of Social Security and Medicare Robert Greenstein 4/10/00, 3pp. 12K-HTML Constitutional Amendment Would Threaten Higher Deficits in Future Decades and Pose Risks to Medicare While Protecting Special Interest Tax Breaks Robert Greenstein 4/10/00, 4pp. 17K-HTML Budget Resolutions Would Use at Least 98 Percent of Projected non-Social Security Surpluses for Tax Cuts James Horney 3/31/00, 6pp. 25K-HTML IRA Expansion Nestled in Managed Care Legislation Would Provide Costly Tax Break for Wealthy Individuals Iris J. Lav 3/28/00, 4pp. 20K-HTML Costly House Tax Bill That Accompanies Minimum-Wage Legislation Would Largely Benefit High-Income Individuals Iris J. Lav, James Horney and Robert Greenstein Revised 3/15/00, 8pp. 30K-HTML Cost of Tax Cuts That Either the House or Senate Has Passed Total $470 Billion Revised 3/15/00, 2pp. 6K-HTML Pension Provisions of Tax Bill Coming to House Floor Would Overwhelmingly Benefit Corporate Executives and Owners Revised 3/7/00, 3pp. 11K-HTML Pension Provisions of Tax Bill Coming to House Floor Would Heavily Benefit Highly Paid Executives and Business Owners But Could Jeopardize Pension Benefits for Ordinary Workers Peter R. Orszag, Iris J. Lav and Robert Greenstein 3/6/00, 13pp. 54K-HTML How the Cross-Testing Pension Loophole Harms Low- and Moderate-Income Workers Peter R. Orszag 3/2/00, 9pp. 51K-HTML MSA Expansions in Patients' Bill of Rights Could Drive Up Health Insurance Premiums and Create New Tax Shelter Iris J. Lav Revised 3/2/00, 9pp. 31K-HTML Large Cost of The Archer "Marriage Penalty Relief" Provisions Reflects Poor Targeting Iris J. Lav and James Sly Revised 2/3/00, 7pp. 28K-HTML What Do The New Baseline Budget Projections Mean? How Much Is Available for Tax Cuts and Program Initiatives? James Horney and Robert Greenstein Revised 2/3/00, 4pp. 16K-HTML Senate Bankruptcy Bill Nearing Passage Includes Costly Tax Cuts That Could Harm Lower-wage Workers Iris J. Lav and Robert Greenstein 2/3/00, 9pp. 34K-HTML Testimony of Iris J. Lav on Internet Taxation Iris J. Lav 2/2/00, 11pp. 50K-HTML