Popular Topics

Budget & Fiscal

March 30, 2015

Partners in Budget Posturing - Robert Samuelson, Washington Post

When it comes to the federal budget, what consistently unites Democrats and Republicans is their common capacity to lie to themselves, lie to the public and postpone any serious di...

March 28, 2015

End the Subsidy for High-Tax States - Greszler & Dayaratna, Heritage

The state and local tax deduction effectively encourages higher taxes by state and local governments. By requiring higher federal marginal tax rates to replace lost revenue, the st...

March 27, 2015

Cutting Education to Balance State Budgets - Elaine S. Povich, Stateline

Governors in nearly a half-dozen states want to cut state spending on colleges and universities to help close budget shortfalls, often sparking vehement opposition among state lawm...

March 27, 2015

Time for Budget Process Reform - James C. Capretta, Mercatus Center

The Congressional Budget and Impoundment Control Act may be the most important piece of budget process legislation ever enacted in the United States. Yet its essential rules and pr...

March 27, 2015

Should Medicare Be Means-Tested? - Merrill Matthews, Forbes

President Lyndon Johnson did not want his signature legislative achievement, the 1965 passage of the Medicare program, to be a means-tested (i.e., income-dependent) welfare program...

March 26, 2015

A Guide to the Federal Budget Debate - Americans for Tax Fairness

The budget debate is ultimately a debate about priorities and which side elected officials are on. Conservatives are proposing big tax cuts for corporations and the wealthy, paid f...

Most Recent Articles

March 25, 2015

Taxes and Startup Incentives - Marron & Rosenberg, Tax Policy Center

In a contribution to the Policy Dialogue on Entrepreneurship blog of Kauffman.org. Joseph Rosenberg and Donald Marron examine how tax policy affects investment incentives...

March 24, 2015

Where GOP Budgets Get Their Cuts - Richard Kogan & Isaac Shapiro, CBPP

The budgets adopted on March 19 by the House Budget Committee and the Senate Budget Committee each cut more than $3 trillion over ten years (2016-2025) from programs that serve peo...

March 23, 2015

House Budget Would Slash SNAP - Rosenbaum & Keith-Jennings, CBPP

The House Budget Committee’s budget plan would convert the Supplemental Nutrition Assistance Program (SNAP, formerly known as the Food Stamp Program) into a block grant beginning...

March 23, 2015

Danger for the GOP in Balancing the Budget - Bill Scher, RealClearPolitics

The Republican-controlled House and Senate are expected to pass budget resolutions this week. The House version would balance the budget in nine years, cutting spending by $5.5 tri...

March 21, 2015

The Medicare Fix - The Editors, Bloomberg View

Congress is within reach of trashing the old and unworkable formula that Medicare uses to pay doctors. By itself, this is what it sounds like -- a bureaucratic maneuver t...

March 21, 2015

GOP Budgets: Trillion-Dollar Fraudsters - Paul Krugman, New York Times

By now it’s a Republican Party tradition: Every year the party produces a budget that allegedly slashes deficits, but which turns out to contain a trillion-dollar “magi...

March 21, 2015

The Out-of-State-Business Tax Grab - Steve Malanga, Wall Street Journal

As states struggle to boost their revenues, one strategy has become increasingly popular regardless of political party: taxing out-of-state businesses....

March 20, 2015

The Federal Budget in Pictures - The Heritage Foundation

If America does not change course, the future will be dramatically worse. Now more than ever, it is crucial that Americans understand what our nation's spending, taxes, and debt me...

March 19, 2015

GOP Budget Might Double the Uninsured - Jonathan Cohn, Huffington Post

Worried about the number of Americans who still don’t have health insurance? If House Republican leaders get their way, the number will be much bigger -- maybe even twice as big....

March 19, 2015

The House GOP's Unserious Budget - James Pethokoukis, The Week

House Republicans say they want to balance the federal budget and eventually eliminate the federal debt. They do not have a plan to do so....

March 18, 2015

A Balanced Budget for a Stronger Country - House Budget Committee

House Budget Chairman Tom Price, M.D. (GA-06) issued the following statement today after the House Budget Committee introduced its Fiscal Year 2016 budget proposal, A Balanced Budg...

March 18, 2015

How GOP Budgets Hide Spending Cuts - Ezra Klein, Vox

At the Wall Street Journal, Kristina Peterson reports that the Senate GOP's upcoming budget will call for "block granting" Medicaid and food stamps. It's a really helpful arti...

March 18, 2015

House Budget: Much to Be Desired - Nicole Kaeding, Cato Institute

House Budget Committee Chairman Tom Price (R-GA) released his budget proposal this morning, which outlines spending priorities for 2016 through the next decade. The propo...

March 18, 2015

Balance the Budget for a Prosperous America - Rep. Tom Price, USA Today

At the core of America's character lies a founding belief that we as a people ought to always strive to build a better, more innovative, open and free society. When we look at Amer...

March 17, 2015

Birth of a Tax Loophole - Russell Berman, The Atlantic

How do you get a long-ignored piece of legislation through a gridlocked Congress? If you're a House Republican, your best bet might be having President Obama take the opposite side...

March 17, 2015

Republicans' Plan to Cut Medicaid - Sarah Kliff, Vox

There's much in health-care policy that divides Republicans. But there's one major idea that unites them. Block grants for Medicaid. It's was in Rep. Paul Ryan's budget. It was in ...

March 14, 2015

Analyzing the President's Budget - C. for a Responsible Federal Budget

We've released our analysis of CBO's estimate of the President's budget, breaking down the report and its supplementary data in less than six pages. Our paper e...

March 14, 2015

The GOP's New Tax Scam - Simon Maloy, Salon

Marco Rubio and Mike Lee have a big idea. The two Republican senators (one of whom is probably running for president) want to transform the GOP’s image from the party of the ...

March 13, 2015

An Analysis of the President's Budget - Congressional Budget Office

This report by CBO presents an analysis of the proposals in the President’s budget request for fiscal year 2016. The analysis is based on CBO’s economic projections and...

March 13, 2015

Rubio-Lee's Business Tax Reforms - DuBay & Burton, Heritage Foundation

Senators Mike Lee (R–UT) and Marco Rubio (R–FL) recently released a tax reform plan that amply succeeds at the core mission of tax reform, which is to improve economic performa...

March 13, 2015

Can Immigration Reverse Population Aging? - Camarota & Zeigler, CIS

In June 2013, former Florida Governor Jeb Bush said "Immigrants are more fertile." He and many others have argued for large-scale immigration on the grounds that America's aging so...

March 13, 2015

The Truth About Entitlements - Paul Krugman, New York Times

As part of another project, I was looking at CBO historical budget data, and realized that you can summarize a lot about all those much-denounced “entitlements” with th...

March 12, 2015

California's Social Priorities - Friedman & Hernandez, Chapman University

This is the introduction to a new report, California’s Social Priorties, from Chapman University’s Center for Demographics and Policy. The report is authored by David F...

March 10, 2015

How Medicare Could Have Saved $4.1 Billion - HHS OIG

Swing-bed usage at critical access hospitals (CAHs) significantly increased from calendar years (CYs) 2005 through 2010; Medicare spending for swing-bed services at CAHs steadily i...

March 10, 2015

Rubio-Lee: Promise and Problems - Ross Douthat, New York Times

Last week, Senators Marco Rubio and Mike Lee released the outline of a comprehensive tax reform, which adds changes to corporate and investment taxes to their earlier pro...

March 10, 2015

Medicaid Moving Forward - Julia Paradise, Kaiser Family Foundation

Medicaid is the nation’s main public health insurance program for people with low income and the single largest source of public health coverage in the U.S. In December 2014,...

March 6, 2015

Better Methodology Before Dynamic Scoring - Curtis S. DuBay, Heritage

Congress could soon ask the Congressional Budget Office (CBO) to dynamically score a new transportation bill or other spending bills it will consider. Dynamic scoring has been a fr...

March 6, 2015

Should Nonprofits Have to Pay Taxes? - Elaine S. Povich, Stateline

Marlene DiMarco-Hammond paused while sorting through some gently used clothing at the thrift store run by Freeport Community Services, a nonprofit organization. “This center ...

March 3, 2015

Social Security's Rosy Forecast - Jed Graham, Investor's Business Daily

How secure is the $2.8 trillion Social Security Trust Fund? The question is hard to answer, in part because the program's official forecasters stand out on a limb for their relativ...

March 3, 2015

Fairness and Tax Policy - Joint Committee on Taxation


March 2, 2015

Taxes Masquerade as Diet Guidelines - Baylen Linnekin, Reason

Last week the Dietary Guidelines Advisory Committee (DGAC), which meets every five years to help set federal dietary policies, issued its final recommendations....

February 28, 2015

Dynamic Scoring: 3 Things You Should Know - Donald Marron, TaxVox

The House recently changed the rules of budget scoring: The Congressional Budget Office and the Joint Committee on Taxation will now account for macroeconomic effects when estimati...

February 28, 2015

Republicans' New CBO Power Broker - Diana Furchtgott-Roth, MarketWatch

Congressional Republicans have made a wise choice in their new Congressional Budget Office director, Keith Hall....

February 27, 2015

How the 2013 Budget Deal Was Negotiated - Jill Lawrence, Brookings

Based on research and interviews with party insiders, this paper offers detailed analysis of how the bipartisan 2013 budget deal came together and what lessons it holds for future ...

February 26, 2015

What's a Fair Tax Rate? - Mark Thoma, CBS MoneyWatch

How progressive should the U.S. tax system be? Answering this question requires an assumption about what's fair in terms of tax burdens across income groups. But people differ wide...

February 26, 2015

How Goldman Sachs Avoids Taxes - Matt Gardner, Citizens for Tax Justice

Goldman Sachs’s latest financial report shows that the company avoided paying federal income taxes on almost half its United States profits in 2014. In fact, the co...

February 26, 2015

Obamacare's Tax Complications - Chris Jacobs, Wall Street Journal

In a January Think Tank post, I noted potential complications the health-care law’s interactions with the tax code could present for millions of filers this season. In j...

February 25, 2015

'Generational Accounting' Is Uninformative - Paul N. Van de Water, CBPP

The topic of “generational accounting” will likely surface when economist Lawrence Kotlikoff, who helped develop the approach over 20 years ago, testifies at tomorrow&r...

February 25, 2015

Tax Reform: Keep 'Like-Kind' Exchanges - Daniel L. Goodwin, Inland Group

With our economic recovery finally accelerating, pro-growth tax reform offers the potential to further prime the U.S. job creation machine. But not all reform proposals effectively...

February 24, 2015

Even Better Than a Tax Cut - Lawrence Mishel, New York Times

WITH the early stages of the 2016 presidential campaign underway and millions of Americans still hurting financially, both parties are looking for ways to address wage stagnation. ...

February 24, 2015

Tennessee Can Go Income Tax Free - Cooper Lohr & Patrick Gleason, ATR

Tennessee is smart to not tax wages. However, the state does have a tax investment income, known as The Hall Tax. Enacted in 1929 by then Tennessee Senator Frank Hall, the Hall Tax...

February 21, 2015

Does Medicare Part D Save Lives? - Abe Dunn & Adam Hale Shapiro FRBSF

This paper studies the impact of Medicare Part D on mortality for the population over the age of 65. We identify the effects of the reform using variation in drug coverage across c...

February 19, 2015

The Real Budget Problem - Charles Blahous, Economics 21

When his budget proposals were recently released, President Obamastated, “I want to work with Congress to replace mindless austerity with smart investments that strengthen Am...

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