April 15 is “tax day” in the United States, the date on which personal income tax returns are due to the Internal Revenue Service. Below is a collection of recent research and commentary from Brookings experts on various tax and fiscal policy issues. Also see the work of the Urban-Brookings Tax Policy Center for more.
Tax Distribution and Social Mobility
— New Tax Legislation Would Increase the Return to Work for Low- and Middle-Income Working Families
— 3 Things We Can Learn about Income Tax Burdens from a Map
Earned Income Tax Credit
— Interactive: New IRS data for tax year 2012
— Raising the Minimum Wage and Redesigning the EITC
— EITC Expansion Would Strengthen Credit for Childless Workers
— Interactive Map: County-level EITC data
Itemized Deductions
— New Perspectives on Homeownership Tax Incentives
— Stark Variation in Taxpayer Use of Itemized Deductions, County by County
Property Taxes
— Residential Property Taxes in the United States
— 3 Things We Can Learn about Property Taxes from a Map
Corporate Taxes
— A Better Path to Corporate Tax Reform
— Corporate Tax Reform Part I – The Urgent Problem of “Locked Out” Foreign Profits
— Corporate Tax Reform Part 2: A Middle-Ground Proposal for Taxing Foreign Earnings
Energy Taxes
— Comments on Senate Finance Committee Proposal for Energy Tax
— Why EPA Should Offer a Price-Based Standard for Carbon Pollution from Existing Power Plants
— The Tax Favored By Most Economists
Tax Reform
— Hidden in Plain Sight: The Mysterious Case of Tax Expenditures
— Tax Expenditures for Asset-Building: Costly, Regressive and Ineffective
— Dave Camp’s Pitch to Overhaul U.S. Taxes: An Impossible Dream?
— Supporting Broad-Based Economic Growth and Fiscal Responsibility through Tax Reform
Visit the archive of Brookings experts’
research and commentary on taxes.
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Commentary
A Roundup of Recent Brookings Research on Income Taxes and other Taxes
April 15, 2014