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Budget & Fiscal

October 7, 2015

Offshore Tax Havens of Fortune 500 Companies - CTJ

U.S.-based multinational corporations are allowed to play by a different set of rules than small and domestic businesses or individuals when it comes to the tax code. Rather than p...

October 3, 2015

Freedom of Contract in Medicare Part B - David E. Bernstein, Mercatus

In the five decades since the enactment of Medicare, the federal government has increasingly restricted the freedom of doctors and Medicare-eligible patients to contract privately ...

October 2, 2015

Should Medicaid Recipients Have to Work? - Michael Ollove, Stateline

If Arizona gets its way, its able-bodied, low-income adults will face the toughest requirements in the country to receive health care coverage through Medicaid....

October 1, 2015

Carson's 'Tithing' vs. Rubio's Tax Plan - Amity Shlaes, Bloomberg

It's Ben Carson's turn to get real on taxes. This is what some Republicans have been saying since Donald Trump released details of his tax plan....

Most Recent Articles

October 1, 2015

Analysis of Donald Trump's Tax Plan - Alan Cole, Tax Foundation

Mr. Trump’s tax plan would substantially lower individual income taxes and the corporate income tax and eliminate a number of complex features in the current tax code....

October 1, 2015

Trump's Tax Cut for Money Managers - Matt Gardner, CTJ

The emerging conventional wisdom on Donald Trump’s tax plan is that it is a trillion dollar giveaway to the best-off Americans coupled with a populist flourish in t...

September 29, 2015

The Top Income Tax Rate and Inequality - William G. Gale et al., Brookings

The high level of income inequality in the United States is at the forefront of policy attention. This paper focuses on one potential policy response: an increase in the top person...

September 29, 2015

Trump Plan: Tax Cut for the Rich, Even Hedge Funders - Josh Barro, NYT

Donald Trump’s tax plan, released Monday, does not live up to the populist language he has offered on taxes all summer....

September 29, 2015

Two and a Half Cheers for Trump's Pro-Growth Tax Plan - IBD

Fiscal Policy: It isn't as ambitious as a flat tax or a national sales tax, but there's a surprising amount of sensible tax policy changes recommended in Donald Trump's tax re...

September 29, 2015

Donald Trump's $10 Trillion Tax Cut - Citizens for Tax Justice

Earlier today, presidential candidate Donald Trump outlined his plan to restructure personal and corporate income taxes. A new Citizens for Tax Justice analysis of the Trump plan s...

September 25, 2015

Fund the Government for a Whole Year - Rachel Bovard, RealClearPolicy

Once again, the specter of a government funding fight haunts the halls of Congress. Lawmakers must pass a Continuing Resolution (CR) by month's end to keep the wheels of government...

September 21, 2015

States' Decision Not to Expand Medicaid - Mark A. Hall, NC Law Review

The Patient Protection and Affordable Care Act (“ACA”)[1]  presents states with two major decisions: (1) whether to create a state-based exchange for the purc...

September 16, 2015

Where Jeb Bush's Tax Cuts Go - Citizens for Tax Justice

Earlier this week, presidential candidate Jeb Bush released the details of his plan to restructure personal and corporate income taxes. A new Citizens for Tax Justice analysis of t...

September 15, 2015

How Economists Forecast Growth Under Jeb Bush - Josh Barro, NYT

Jeb Bush says he wants to make the American economy grow at 4 percent a year, or nearly 2 percentage points faster than the Congressional Budget Office expects in the long run. The...

September 12, 2015

How Bush, Rubio Would Help Women - D. Furchtgott-Roth, MarketWatch

No one likes to pay taxes, but secondary earners — often married working women — are punished the most under the present tax system....

September 11, 2015

Bush's Tax Plan: Something for Everyone - James Pethokoukis, The Week

Jeb Bush will not be offering American voters a fantasy tax plan. Unfortunately, this is a detail too often worth noting when examining Republican tax ideas. Bush's economic bluepr...

September 11, 2015

Jeb Bush Tax Plan: An Analysis - Kyle Pomerleau, Tax Foundation

Governor Jeb Bush’s tax plan would reform both the individual income tax and the corporate income tax and eliminate a number of complex features in the current tax code....

September 10, 2015

Jeb Bush's Secret Revenue-Raiser - Danny Vinik, Politico

Jeb Bush’s just-released tax plan includes a host of changes that will keep tax-cutters happy: the top rate would drop to 28 percent; he’d eliminate the estate tax, cut...

September 9, 2015

Jeb Bush's Tax Cuts for the Rich - Jonathan Chait, New York Magazine

Jeb Bush has raised fantastical sums from Republican donors, yet he finds himself trailing badly against a demagogue who has taken populist stances on taxing the rich, social insur...

September 9, 2015

My Tax Overhaul to Unleash 4% Growth - Jeb Bush, Wall Street Journal

Under President Obama, Americans have now endured six years of tax increases, endless regulation, vast new federal programs and $8 trillion in added debt. The president told us th...

September 5, 2015

Taxpayers Flee Democrat-Run States - Paul Blair, ATR

In 2013, more than 200,000 people on net fled states with Democrat governors for ones run by Republicans, according to an analysis of newly released IRS data by Americans...

September 4, 2015

The Medicaid Expansion Battle Heats Up - Dan Diamond, Vox

President Obama's decision to rename Denali got more attention, but this will affect more lives: Alaska on Tuesday officially expanded Medicaid through the Affordable Care Act...

August 31, 2015

Social Security's Complexity Is a Strength - Paul Solman, Huff Post

Dodd-Frank. ObamaCare. And most recently, Social Security, on the occasion of its 80th birthday this month. All have been blasted of late, if not since inception. And in each case,...

August 28, 2015

Etsy's Brazen Tax Avoidance - Matt Gardner, Citizens for Tax Justice

The online craft website Etsy is facing new scrutiny for its recent decision to shift some of its intellectual property into a secretive Irish subsidiary. As Bloomberg reported la...

August 27, 2015

Little Competition in Medicare Advantage - Commonwealth Fund

Competition among private Medicare Advantage (MA) plans is seen by some as leading to lower premiums and expanded benefits. But how much competition exists in MA markets? Using a s...

August 27, 2015

Fewer Taxes, More Scientists - Steven Malanga, City Journal

The ultimate resource, economist Julian Simon once declared, is human innovation. Many states and cities have taken him at his word, increasingly trying to lure those citizens most...

August 26, 2015

Update to the Budget and Economic Outlook - Congressional Budget Office

CBO expects that the deficit this year will be $426 billion––$60 billion less than projected in March. The economy is expected to expand modestly this year, at a solid ...

August 26, 2015

Social Security Isn't a Safety Net - Brenton Smith, Fix Social Security Now

One of the most pervasive myths in the debate about Social Security promotes the role of the program in the alleviation of poverty....

August 22, 2015

State Sales Tax Holidays in 2015 - Scott Drenkard, Tax Foundation

This week’s tax map comes from our recent report examining sales tax holidays across the nation. The study explains why, in spite of their political expediency, the...

August 22, 2015

The States Most Dependent on Sin Taxes - Mike Maciag, Governing

While a lot of states would like to find ways to raise more revenue, lawmakers frequently resist tinkering with income or sales taxes. One of the more politically feasible options ...

August 19, 2015

Four Myths About Social Security - Adam Rosenberg, RealClearPolicy

This month marks the 80th birthday of the Social Security program. For decades, the program has been a vital lifeline for retirees, the disabled, and their families and has lifted ...

August 15, 2015

Social Security: Still Going Strong at Age 80 - Bryann DaSilva, CBPP

August 15, 2015

Retirement Isn't What It Used to Be - Bourree Lam, The Atlantic

Social-security accelerated decline in employment for those 65 and older starting in the 1940s, and which continued until the 1980s, when labor participation rates for those 65 and...

August 14, 2015

Why Was Soc Sec Designed Like A Ponzi Scheme? - John Goodman, Forbes

What rational person would choose a system that makes promises to pay workers benefits 45 years in the future without making any provision to save and invest the funds needed to pa...

August 14, 2015

Poverty-Buster That's No Liberal Fantasy - Cass Sunstein, Bloomberg View

What would you think if a presidential candidate -- Republican or Democrat -- proposed a new federal program claiming to reduce poverty, boost employment, improve the health of inf...

August 10, 2015

Rewarding Tax-Time Savings - Harry Stein & Joe Valenti, CAP

The Retirement Savings Contribution Credit, more commonly known as the Saver’s Credit, is meant to help low- and moderate-income families save for retirement by offering...

August 7, 2015

Medicare Devours the Federal Government - John R. Graham, RCPolicy

In the last few years, the Medicare trustees’ annual financial report has been met with complacency. Because Medicare’s fiscal problems appear not to be worsening, peop...

August 7, 2015

Five Republican Tax Myths - Americans for Tax Fairness

We tune into presidential debates for the surprises (who knew Rick Perry couldn’t count to three?), but most of what happens is all too predictable. At a GOP debate, you can ...

August 1, 2015

Travel Taxes: The Hidden Trifecta - Jacob Kohlhepp, NCPA

In recent years, in a drive toward more revenue, officials at every level of government have raised a trifecta of travel-based taxes dramatically. As a result, travelers ...

July 31, 2015

Time's Running Out to Fix Social Security - Charles Blahous, e21

Last week saw the publication of the annual Social Security and Medicare trustees’ reports, along with an accompanying summary. The occasion was bitt...

July 31, 2015

A Destination-Based Corporate Tax - Reuven S. Avi-Yonah, SSRN

In 1993, I published a paper advocating a destination-based corporate income tax (DBCT) (Avi-Yonah, 1993). Under DBCT, multinational enterprises (MNEs) would be treated as unitary ...

July 31, 2015

Most Medicaid Funds Don't Help Recipients - John Graham, InsideSources

Medicaid is the largest means-tested welfare program in the United States. Jointly funded by state and federal governments, its spending grows relentlessly whether the economy is a...

July 30, 2015

Medicare, Medicaid: 50 Years of Failure - Robert Moffit, Daily Signal

Fifty years ago, on July 30, 1965, President Lyndon B. Johnson signed legislation creating the nation’s two largest federal health entitlements, Medicare and Medicaid....

July 30, 2015

How Medicare Can Live to 100 - Loren Adler, RealClearPolicy

Medicare hits an important marker today — its 50th birthday. To make sure it reaches its 100th, policymakers must remain vigilant in improving the program for generations to come...

July 30, 2015

Social Security: Insolvent by 2035 - Romina Boccia, Heritage

Social Security ran a $39 billion deficit in 2014, closing out five years of consecutive cash-flow deficits as the program’s revenues from the payroll tax and the taxation of...

July 29, 2015

Scott Walker's Tax Cut Plan - Richard Phillips, Citizens for Tax Justice

After his 2011 election, Wisconsin Gov. Scott Walker aggressively pursued and helped pass a series of tax cuts in 2011, 2013, 2014 and 2015. His policies pushed the state into bad ...

July 29, 2015

Medicaid: Its Value and How to Improve It - Pollack et al., Prospect

July 30 marks the 50th anniversary of Medicare and Medicaid, the two essential pillars of public health insurance in America. Medicare, for all of its shortcomings and enormous cos...

July 28, 2015

States That Cut Taxes Do So At Their Peril - William Gale, RCM

Ever since the 1970s, when Jude Wanniski and Arthur Laffer came up with the ideas that are now referred to as supply-side economics, conservative politicians have been unable to re...

July 27, 2015

The Case for Expanding Social Security - Robert Kuttner, Prospect

This is the season when we hear calls to cut Social Security. That's because of theannual trustees report on the system's financial condition....

March 23, 2012

How Ryan Sold His Plan

March 23, 2012

Boehner: House Will Pass Budget

March 22, 2012

Plan Squeaks By Committee

March 22, 2012

President Slams Ryan's Budget

March 21, 2012

The Budget Wars Are Back

March 21, 2012

Ryan Plan Doesn't Go Far Enough for Some Conservatives

March 20, 2012


March 20, 2012

Plan Would Slash Taxes

March 20, 2012

GOP Wants to Play Up Tax Reofrm

March 20, 2012

A Sharp Contrast With Obama