Popular Topics

Budget & Fiscal

April 30, 2016

The Myth of Medicare's Excellence - Scott W. Atlas, Hoover Institution

As the population ages and risk factors like obesity continue to compound, Americans will increasingly require medical care at an unprecedented level. Among Democratic candidates f...

April 30, 2016

$458 Billion in Taxes Go Unpaid - Jeanne Sahadi, CNN Money

But that's not entirely intentional. Part of the problem is that every year there's an estimated $458 billion 'tax gap' -- taxes that are owed but not paid....

April 30, 2016

Medicare Is Getting A Serious Makeover - Cory Herro, ThinkProgress

Medicare wants to shift away from paying doctors according to number of visits, procedures, hospitalizations, and tests — and toward paying for performance....

April 29, 2016

How to Tax Like Denmark - Jonathan Chait, New York

If Democrats want to build a generous welfare state like Denmark’s — and they should! — they’ll have to find a way to convince most Americans to pay higher ...

April 29, 2016

America's Coming Tax Increase - Edward Paul Lazear, Hoover Institution

Tax revenue is defined as the revenues collected from taxes on income and profits, social security contributions, taxes levied on goods and services, payroll taxes, taxes on the ow...

April 28, 2016

The Child Credit and Taxpayer Confusion - Naomi E. Feldman et al., AEA

We develop an empirical test for whether households understand or misperceive their marginal tax rate. Our identifying variation comes from the loss of the Child Tax Credit when a ...

Most Recent Articles

April 27, 2016

The Budget as a Video Game - Brookings Institution

April 27, 2016

Let's Hear It for Tax and Spend - Robert Kuttner, Huffington Post

There was a truly silly dogfight last week between the Clinton and Sanders camps on who was the worse offender when it came to possibly raising taxes on the middle class. Clinton h...

April 23, 2016

Medicare's New Physician Payment System - Health Affairs

For more than two decades Congress and the federal government have wrestled with how to pay physicians in the Medicare program, which covers forty-seven million Americans. In 2014 ...

April 23, 2016

We'll Fix Social Security By Not Fixing It - Robert Tracinski, The Federalist

The little-recognized implication of this year’s election is that we are never going to fix Social Security....

April 22, 2016

Income Taxes Should Change during Recessions - Liscow & Woolston, TLR

This paper offers recommendations for how the design of labor income taxes should change during recessions, based on a simple model of a recessionary economy in which jobs are rati...

April 22, 2016

Kansas' Disastrous Tax Cuts - Jordan Weissmann, Slate

In 2012, Kansas Gov. Sam Brownback attempted to turn his state into a showcase for hardcore conservative policy thinking by passing a package of tax cuts so berserk that, even...

April 22, 2016

A Right to Free Tax Preparation? - Marc D. Joffe, RealClearPolicy

The founders knew we all had the rights to life, liberty, and the pursuit of happiness, but they apparently did not know that we also have the right to free online tax-preparation ...

April 20, 2016

Expand Social Security - Dylan Matthews, Vox

As markets go, the market for retirement savings is pretty awful. In a good world, there just wouldn't be much money to be made on helping people sock money away in 401(k)s and IRA...

April 19, 2016

Blame Tax Preparers for Complicated Returns - Helaine Olen, Slate

“You life is busy, growing,” goes an ad touting H&R Block’s most recent offering, Block Advisors. “That means tax complexity.” What the ...

April 18, 2016

The Best and Worst Ideas for Tax Reform - Ryan Ellis, RealClearPolicy

Tax Day is upon us, but the reality is that America's current tax code is a millstone around the necks of families year-round. It punishes employers who choose to open businesses i...

April 16, 2016

Hillary Clinton's Capital Gains Tax Proposal - Pamela Villarreal, NCPA

Presidential candidate Hillary Clinton has vowed to raise taxes on the wealthy if she becomes president. Taxing the wealthy is politically popular since it is assumed that few pe...

April 16, 2016

Do Tax Refunds Boost the Economy? - Haley Sweetland Edwards, Time

Tax Day has a reputation for doom and gloom, but for most of us, there’s a silver lining: the promise of a little extra scratch....

April 16, 2016

N.M. Denies Tax Refunds to Undocumented - Daniel C. Vock, Governing

Even though he is an immigrant with no Social Security number, Roberto Sanchez filed income tax returns with the state of New Mexico every year for nearly decade without incident. ...

April 15, 2016

Understanding Middle Class Tax Cuts - Alex Brill, AEI

Middle-class tax relief has widespread support across the political spectrum, but the consequences of different strategies for achieving this goal are not well understood. Using a ...

April 15, 2016

Tax Policy Is Widening the Gender Gap - Victoria Bateman, Bloomberg View

With British politicians, led by Prime Minister David Cameron, making public their tax affairs, the OECDs new Taxing Wagesreport could not have come at a better time. For thos...

April 15, 2016

Do GE and Verizon Pay Their Share of Taxes? - Bob McIntyre, CTJ

Righteous indignation can be very effective, but sometimes it’s not all that righteous. Such is the case with recent op-eds penned by the CEOs of General Electric and Verizon...

April 14, 2016

How and Why We Budget - Tom Price & Todd Rokita, RealClearPolitics

The American people are frustrated. For too long, they have seen too many in Washington standing in the way of responsible decisions that need to be made to secure our country&rsqu...

April 14, 2016

What Progressive Tax Reform Looks Like - Jason Furman, Democracy

We face two broad challenges in reforming our federal tax system. First, the policy challenge: how to reform the system to make it more efficient, simple, and fair. And second, the...

April 12, 2016

Paying for Medicare Now and in the Future - Rettenmaier & Saving, NCPA

Medicare celebrated its golden anniversary this past year. The program now provides insurance coverage for over 50 million Americans, and accounts for 20 percent of the nation&rsqu...

April 12, 2016

Complex Tax Code Is Crippling America - Chris Edwards, Time

On the presidential campaign trail, the candidates seem far apart on tax policy. The Democrats favor tax hikes on high earners, and the Republicans favor tax cuts all around. But w...

April 12, 2016

Fixing Corporate Double Taxation - Robert Pozen, RealClearMarkets

Senator Hatch, chairman of the Senate Finance Committee, is focusing on an important aspect of the agenda for corporate tax reform -- -- allowing U.S. corporations to receive a ded...

April 11, 2016

Is It Finally Time for Tax Reform? - Joseph Lawler, Washington Examiner

Nearly 30 years have elapsed since the last overhaul of the U.S. tax code....

April 8, 2016

Medicare Part B Plan: Winners and Losers - Fauzea Hussain, Avalere

A new Avalere analysis finds that proposed Medicare payment changes for physician-administered drugs would reduce reimbursement for those that cost more than $480 per day in 2016. ...

April 8, 2016

Where American Corporations Keep Their Profits - CTJ

Recent revelations that a Panamanian law firm helped set up more than 200,000 offshore shell corporations has heightened awareness of the vast amount of income and wealth flowing i...

April 7, 2016

End Social Security For the Rich - Stuart Butler, RealClearMarkets

The long-term finances of Social Security are in bad shape. Its reserves are expected to run out in less than 20 years, and under current law that will force cuts in benefits....

April 7, 2016

A Tax Haven That May Surprise You: The U.S. - Wiseman & Gordon, AP

The U.S. lambastes and strong-arms countries that help drug lords and millionaire investors hide their money from tax collectors. Critics say it should look closer to home....

April 7, 2016

Calculator: How Candidate Tax Plans Affect You - Mark Paul et al., Nation

 Last week, Vox published an article titled “This simple calculator tells you how each presidential candidate’s tax plan affects you.” It couldn’t be m...

April 6, 2016

The Crucial Importance of Tax Havens - John Tamny, RealClearMarkets

USA Today described as "jaw-dropping" Sunday's "Panama Papers" revelation about a "global network of offshore companies helping the wealthy hide their assets." The less emotio...

April 5, 2016

Create Your Own Tax Reform - Open Source Policy Center

TaxBrain is an interface to open source economic models for tax policy analysis. The code for the TaxBrain webapp interface is itself open source....

April 5, 2016

Medicaid and the Entitlement Reform Debate - Douglas Holtz-Eakin, AAF

The need for entitlement reform should be obvious to anyone. Social Security will slash retiree benefits in two decades without a course correction, Medicare spews red ink and low-...

April 4, 2016

Medicare Pays for Some Drugs Twice - Robert Pear, New York Times

Hospices often bill Medicare for a higher level of care than patients need, and Medicare often pays twice for the prescription drugs provided to people who are ...

April 4, 2016

Panama Papers: The Tax Havens of the Global Elite - ICIJ

A giant leak of more than 11.5 million financial and legal records exposes a system that enables crime, corruption and wrongdoing, hidden by secretive offshore companies....

March 30, 2016

An Analysis of the Presidentâs 2017 Budget - Congressional Budget Office

This report by CBO presents an analysis of the President’s budget request for fiscal year 2017. The analysis is based on CBO’s economic projections and estimating model...

March 30, 2016

Why I'm Boycotting TurboTax - Dylan Matthews, Vox

It's tax season again, and that means you're probably thinking about using TurboTax. You wouldn't be alone; Intuit, the company that sells TurboTax, claims the app has 31 mill...

March 29, 2016

The Trump Plan: Big Tax Hikes or Big Deficits - James C. Capretta, NR

Presidential candidates are given a lot of running room by voters and most journalists when it comes to policy pronouncements. No one expects them to publish a full budget or lengt...

March 26, 2016

How Each Candidate's Tax Policy Will Affect You - Alvin Chang, Vox

The presidential candidates have wildly varying tax proposals....

March 26, 2016

Budgeting for Entitlements' Trust Funds - Jacob Reses, National Affairs

Policymaking always requires a level of creativity, both to come up with new solutions to problems and to find ways to pay for those solutions. Oftentimes, however, this creativity...

March 24, 2016

Meddling With Medicare - Joel Zinberg, City Journal

The Centers for Medicare and Medicaid Services (CMS) recently proposed changing the way Medicare Part B providers are compensated for administering drugs. CMS claims the new rule w...

March 23, 2016

The Republican Deficit Hawk Is Extinct - Rep. Nancy Pelosi, NYT

THE long-endangered Republican Deficit Hawk is now extinct....

March 22, 2016

How Medicare Will Control Your Access to Drugs - Scott Gottlieb, Forbes

If you want to understand a President Hillary Clinton’s healthcare plan, look at the elaborate scheme that Medicare unveiled this week to give federal regulators the power to...

March 16, 2016

Doubling Down on Dodging Taxes - Matt Gardner, CTJ

Nabisco, the purveyor of Oreos and ‘Nilla wafers, is facingrenewed blowback over its decision to lay off 600 workers at its Chicago plant while shifting production to Me...

March 16, 2016

The Haves and Their Havens - Ethan Porter, Democracy

A completely honest financial adviser, albeit a morally unscrupulous one, would likely advise most of her clients to avoid paying taxes. After all, the IRS has long lacked the reso...

March 15, 2016

Soaking the Rich: A Primer - Robert Samuelson, Washington Post

There's no subtlety about Democrats' tax plans. Between Hillary Clinton and Bernie Sanders, details differ, but the central themes are identical: Soak the rich. To hear Democrats t...

March 12, 2016

Trump's Irresponsible Position on Social Security - Chris Edwards, Cato

In the Republican debate last night, CNN’s Dana Bash pressed the candidates on how they would deal with Social Security. Senators Marco Rubio and Ted Cruz gave solid ans...

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