View Federal Tax Policy Analyses: By Category By Date: 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 - 1991 Tax Cuts: Myths and Realities Revised 10/12/06 HTML, PDF, 9pp. House Proposal to Reform Earmarks Employs Double Standard, Largely Exempting Earmarks Packaged As Special Interest Tax Breaks Richard Kogan and James Horney 9/14/06 HTML, PDF, 2pp. Since Last Minimum Wage Increase, Congress Has Reduced Estate Tax Burdens Eight Times: If No Further Action Is Taken, Estate Tax Exemption Will Still Increase By 2009 While Value of Minimum Wage Will Continue To Fall Aviva Aron-Dine Revised 8/30/06 HTML, PDF, 2pp. A Short Guide to Dynamic Scoring Jason Furman Revised 8/24/06 HTML, PDF, 14pp. Treasury Dynamic Scoring Analysis Refutes Claims by Supporters of the Tax Cuts Jason Furman Revised 8/24/06 HTML, PDF, 6pp. Combined Effect of Senate Proposals Would Be to Finance Near-Repeal of the Estate Tax With Cuts in Medicare, Veterans Benefits, School Lunches, and Other Programs Robert Greenstein, Richard Kogan 8/9/06 HTML, PDF, 4pp. New CBO Deficit Estimate Indicates That Without The Tax Cuts, the Budget Would Be Balanced James Horney 8/8/06 HTML, PDF, 2pp. Latest Data on Minimum Wage Workers and Taxable Estates, by State Joel Friedman Revised 8/4/06 HTML, PDF, 2pp. Comparing the House Minimum Wage and Estate Tax Proposals: Who Benefits and By How Much? Joel Friedman and Aviva Aron-Dine Revised 8/3/06 HTML, PDF, 2pp. New House Estate Tax Plan Features Same Low Effective Tax Rates as Earlier Version: Proposal�s Benefits Would Go Primarily to Largest Estates Aviva Aron-Dine and Joel Friedman 8/2/06 HTML, PDF, 3pp. Putting Their Cards on the Table: Senate Budget Bill Indicates Intention to Pay for Tax Cuts by Sweeping Cuts in Programs for Middle- and Low-Income Households Robert Greenstein and Isaac Shapiro 8/2/06 HTML, PDF, 8pp. Increases in Federal Revenues under Senate Immigration Bill Would More Than Offset Increased Costs for Federal Benefit Programs Aviva Aron-Dine Robert Greenstein 8/1/06 HTML, PDF, 2pp. Pension Conference Agreement Makes Retirement Tax Cuts Permanent But Fails To Offset Their Cost: Measure Could Set Precedent for Other Unpaid-for Tax-Cut Extensions Robert Greenstein and Aviva Aron-Dine Revised 7/31/06 HTML, PDF, 2pp. Statement: Pension Conference Agreement Sets Undesirable Precedent for Extending Tax Cuts Permanently without Paying for Them Robert Greenstein Revised 7/31/06 HTML, PDF, 2pp. House Estate Tax Proposal Has Essentially the Same Large Long-Term Cost As Earlier Version: Phase-Ins Mask Costs, But Underlying Policy Remains Unchanged Joel Friedman and Aviva Aron-Dine 7/28/06 HTML, PDF, 4pp. Statement: House Leadership Invokes �Martial Law,� Forcing Members to Vote on Key Bills Without Full Knowledge of What They Are Voting On: Move Represents Erosion of the Democratic Process Robert Greenstein 7/28/06 HTML, PDF, 3pp. A Smoking Gun: President�s Claim That Tax Cuts Pay for Themselves Refuted By Administration�s Own Analysis James Horney Revised 7/27/06 HTML, PDF, 2pp. Claim That Tax Cuts "Pay For Themselves" Is Too Good To Be True: Data Show No "Free Lunch" Here Richard Kogan and Aviva Aron-Dine Revised 7/27/06 HTML, PDF, 7pp. Do Revenue Surprises Tell Us Much About The Cost of Tax Cuts? Jason Furman 7/18/06 HTML, PDF, 4pp. Pension Bill Conference Report May Make Some 2001 Tax Cuts Permanent without Offsetting Their Costs: Bill Could Set Precedent for Other Unpaid-For Tax-Cut Extensions Robert Greenstein and Aviva Aron-Dine 7/17/06 HTML, PDF, 6pp. Saver�s Credit for Moderate-Income Families Would Fade Away over Time If Not Indexed for Inflation Robert Greenstein and Joel Friedman Revised 7/17/06 HTML, PDF, 5pp. The Recent Upturn in Revenues and OMB's Mid-Session Review Aviva Aron-Dine, Joel Friedman, Richard Kogan, and Isaac Shapiro Revised 7/14/06 HTML, PDF, 10pp. New Data Show Extraordinary Jump in Income Concentration in 2004 Aviva Aron-Dine and Isaac Shapiro 7/10/06 HTML, PDF, 3pp. Combined Effect of Bills Moving In the Senate Would Be To Finance Near-Repeal Of The Estate Tax With Cuts In Medicare, Veterans Benefits, School Lunches, and Other Programs Robert Greenstein, Richard Kogan 6/26/06 HTML, PDF, 4pp. Policy Points: New Estate Tax "Compromise" Even Costlier Than Previous One 6/23/06 HTML, PDF, 3pp. High Cost of Thomas Proposal Reflects the Low Effective Tax Rates Estates Would Face Proposal�s Benefits Would Go Primarily to Largest Estates Joel Friedman and Aviva Aron-Dine Revised 6/23/06 HTML, PDF, 3pp. Thomas Estate Tax Proposal Still �Near Repeal�: Instead of Compromising, Proposal Tries to Have It Both Ways Joel Friedman and Aviva Aron-Dine Revised 6/23/06 HTML, PDF, 4pp. A �Mere� $300 Billion: Should a $300 Billion Deficit Be Considered a Victory? Richard Kogan and Aviva Aron-Dine Revised 6/5/06 HTML, PDF, 3pp. The High Cost of Estate Tax Repeal Joel Friedman Revised 6/15/06 HTML, PDF, 4pp. What the New Trustees� Report Shows About Social Security Jason Furman and Robert Greenstein Revised 6/15/06 HTML, PDF, 6pp. New Estate Tax Anecdotes Dredge Up Old Myth That the Estate Tax Claims Half of an Estate Aviva Aron-Dine and Joel Friedman 6/14/06 HTML, PDF, 2pp. Claim That Tax Cuts "Pay For Themselves" Is Too Good To Be True: Data Show No "Free Lunch" Here Richard Kogan and Aviva Aron-Dine Revised 6/14/06 HTML, PDF, 7pp. New Joint Tax Committee Estimates Show Modified Kyl Proposal Still Very Costly: True Cost Partially Masked Joel Friedman and Aviva Aron-Dine Revised 6/13/06 HTML, PDF, 4pp. New Joint Committee On Taxation Estimates of Estate Tax Repeal Show Slightly Higher Costs 6/9/06 HTML, PDF, 1pp. Cost of Estate Tax Compliance Does Not Approach the Total Level of Estate Tax Revenue Joel Friedman and Ruth Carlitz Revised 6/9/06 HTML, PDF, 2pp. Estate Tax Repeal Would Decrease National Saving: Long-Run Impact on Economy Negligible and Possibly Negative Aviva Aron-Dine 6/8/06 HTML, PDF, 4pp. Estate Tax Repeal - or Slashing The Estate Tax Rate - Would Substantially Reduce Charitable Giving Aviva Aron-Dine 6/7/06 HTML, PDF, 2pp. Policy Points: The Coming Estate-Tax Showdown: Repeal, So-Called �Compromise,� Or Real Reform? 6/2/06 HTML, PDF, 2pp. Estate Tax "Compromise" With 15 Percent Rate Is Little Different Than Permanent Repeal Joel Friedman Revised 6/2/06 HTML, PDF, 3pp. The State of the Estate Tax as of 2006 Joel Friedman and Aviva Aron-Dine Revised 6/2/06 HTML, PDF, 5pp. CBO Analysis Shows Heritage Foundation Claims on the Cost of Immigration Reform Are Greatly Exaggerated: Net Costs May Be Close to a Wash, Not $30 Billion Per Year Leighton Ku and Stacy Dean Revised 5/25/06 HTML, PDF, 5pp. The EITC Should Not Be Denied to Workers Who Are Working Here Legally and Paying Taxes Robert Greenstein, Aviva Aron-Dine, Allison Orris, and Isaac Shapiro Revised 5/24/06 HTML, PDF, 3pp. The House-Passed Budget Plan Richard Kogan, James Horney, Joel Friedman, and Robert Greenstein Revised 5/22/06 HTML, PDF, 8pp. Contrary to President�s Claim, Large Majority of Americans Ultimately Will Lose From Tax Reconciliation Bill Aviva Aron-Dine, Leonard E. Burman and Isaac Shapiro 5/17/06 Press Release: HTML, PDF, 1pp. Full Report: HTML, PDF, 5pp. Provision in Tax-Cut Bill Effectively Eliminates Income Limits on Roth IRAs: Establishes Major New Tax Shelter for High-Income Households Aviva Aron-Dine and Robert Greenstein Revised 5/15/06 HTML, PDF, 2pp. Reconciliation Tax Cuts Would Average $43,000 for Households With Income Over $1 Million, But Only $20 for Middle-Income Households Joel Friedman Revised 5/12/06 Press Release: HTML, PDF, 1pp. Full Report: HTML, PDF, 2pp. Tax Reconciliation Agreement Distorted by Obsession with Capital Gains and Dividend Tax Cuts: Middle-Income Households To Receive Tax Cuts Averaging Only $20 Joel Friedman and Aviva Aron-Dine Revised 5/11/06 HTML, PDF, 10pp. Fact Sheet: Tax-Cut Reconciliation Agreement Severely Flawed Revised 5/11/06 HTML, PDF, 1pp. Statement of Robert Greenstein, Executive Director, Center on Budget and Policy Priorities, on the Tax-Cut Reconciliation Agreement Revised 5/11/06 HTML, PDF, 1pp. Joint Tax Committee Estimate Shows That Tax Gimmick Being Designed To Evade Senate Budget Rules Would Increase Long-Term Deficits Joel Friedman and Robert Greenstein Revised 4/26/06 HTML, PDF, 7pp. Tax Foundation Figures Do Not Represent Middle-Income Tax Burdens: Figures May Mislead Policymakers, Journalists, and the Public Joel Friedman, Aviva Aron-Dine, and Robert Greenstein Revised 4/13/06 HTML, PDF, 6pp. Closing the Tax Gap Jason Furman 4/10/06 HTML, PDF, 4pp. Federal Tax Burdens at Lowest Levels in Decades Joel Friedman and Isaac Shapiro 4/10/06 HTML, PDF, 3pp. Recent Tax and Income Trends Among High-Income Taxpayers Joel Friedman, Isaac Shapiro, and Robert Greenstein 4/10/06 HTML, PDF, 8pp. Tax Reform and Poverty Jason Furman 4/10/06 HTML, PDF, 10pp. Joint Statement Opposing Potential Budget Gimmick Center on Budget and Policy Priorities, the Committee for Economic Development, the Committee for a Responsible Federal Budget, and the Concord Coalition 3/28/06 HTML, PDF, 1pp. Background on Potential Budget Gimmick in Tax Reconciliation Conference 3/28/06 HTML, PDF, 3pp. The Capital Gains and Dividend Tax Cuts and The Economy Aviva Aron-Dine and Joel Friedman 3/27/06 HTML, PDF, 11pp. The Skewed Benefits of the Tax Cuts, 2007-2016: If the Tax Cuts Are Extended, Millionaires Will Receive More than $600 Billion over the Next Decade Aviva Aron-Dine and Joel Friedman Revised 3/15/06 HTML, PDF, 10pp. Extending Expiring Tax Cuts and AMT Relief Would Cost $3.3 Trillion Through 2016 Joel Friedman and Aviva Aron-Dine Revised 3/15/06 HTML, PDF, 7pp. The Senate Budget Committee�s Budget Plan: A Brief Analysis James Horney, Joel Friedman, and Robert Greenstein 3/13/06 HTML, PDF, 9pp. House Pension Bill Would Make Some 2001 Tax Cuts Permanent Without Offsetting Their Cost James Horney, Robert Greenstein, And Aviva Aron-Dine 3/6/06 HTML, PDF, 2pp. Saver's Credit For Moderate-Income Families Would Fade Away Over Time Under House-Passed Pension Bill James Horney, Robert Greenstein, and Joel Friedman 3/3/06 HTML, PDF, 3pp. Administration Defense of Health Savings Accounts Rests on Misleading Use of Statistics Edwin Park and Robert Greenstein 2/16/06 HTML, PDF, 5pp. The Cost and Coverage Impact of The President�s Health Insurance Budget Proposals Jonathan Gruber 2/15/06 Full Report: HTML, PDF, 5pp. Press Release: HTML, PDF, 2pp. Administration Proposals To Hide Tax-Cut Costs Joel Friedman and Robert Greenstein 2/14/06 HTML, PDF, 6pp. President Greatly Reduced His Health Proposals For Lower-Income Families While Expanding Health Benefits For The More Affluent Jason Furman 2/8/06 HTML, PDF, 3pp. Expansion in HSA Tax Breaks is Larger � and More Problematic � Than Previously Understood Jason Furman Revised 2/7/06 HTML, PDF, 12pp. Effects of the Tax Reform Panel�s Proposals on Low- and Moderate-Income Households Aviva Aron-Dine and Joel Friedman 2/3/06 HTML, PDF, 21pp. President�s Health Care Tax Cut Proposals Are Likely To Weaken Employer-Based Health Insurance, Primarily Benefit High-Income People, and Worsen Deficits Edwin Park and Jason Furman 1/31/06 HTML, PDF, 7pp. Capital Gains and Dividend Tax Cuts: Data Make Clear That High-Income Households Benefit The Most Joel Friedman and Katherine Richards 1/30/06 HTML, PDF, 5pp. Latest Enrollment Data Still Fail to Dispel Concerns About Health Savings Accounts Edwin Park and Robert Greenstein Revised 1/30/06 HTML, PDF, 12pp. New, Unnoticed CBO Data Show Capital Income Has Become Much More Concentrated at the Top Isaac Shapiro and Joel Friedman 1/29/06 HTML, PDF, 4pp. New CBO Data Indicate Growth in Long-Term Income Inequality Continues Isaac Shapiro and Joel Friedman 1/29/06 HTML, PDF, 6pp. Increases in CBO's Revenue Projections Do Not Show Tax Cuts Are Helping the Economy Aviva Aron-Dine 1/27/06 HTML, PDF, 2pp. Senate and House Reconciliation Tax Packages: Nearly $100 Billion in Tax Cuts are on the Table Joel Friedman Revised 1/10/06 HTML, PDF, 7pp. House Pension Bill Would Make Some 2001 Tax Cuts Permanent For The First Time James Horney and Robert Greenstein Revised 1/6/06 HTML, PDF, 11pp. Drop in Deficit in 2005 Does Not Mean Tax Cuts Are Spurring Economic and Revenue Growth; New IRS Data Confirm Tax Cuts Lose Revenue Richard Kogan, Isaac Shapiro, and Aviva Aron-Dine Revised 1/6/06 HTML, PDF, 4pp.