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A Roundup of Recent Brookings Research on Income Taxes and other Taxes

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.