Popular Topics

Budget & Fiscal

January 15, 2015

Are State and Local Tax Systems Fair? - ITEP

Who Pays?, A Distributional Analysis of the Tax Systems in All Fifty States (the fifth edition of the report), assesses the fairness of state and local tax systems by measuring the...

January 15, 2015

How Government Helps the 1 Percent - E.J. Dionne, Washington Post

You may think that government takes a lot of money from the wealthy and gives it to poor people. You might also assume that the rich pay a lot to support government while the poor ...

January 15, 2015

Scoring Legislation for Growth - Edward Paul Lazear, Wall Street Journal

The House of Representatives on Tuesday adopted a rule that will change Washington and lawmaking for the better. When legislation is proposed, the Congressional Budget Office is ta...

January 14, 2015

Include Medicaid in Safety Net Reforms - John R. Graham, NCPA

In 2014, U.S. Representative Paul Ryan introduced a proposal to consolidate federal antipoverty programs called Expanding Opportunity in America. Ryan’s plan focuses on the Earn...

January 14, 2015

Tax Cuts for the Rich Shouldn't Be a Priority - Reihan Salam, Slate

Paul Ryan’s decision not to run for president comes as a blow. In a statement released on Monday, the Wisconsin congressman and 2012 Republican vice presidential nominee explai...

January 13, 2015

Medicaid as an Investment in Children - David W. Brown et al., NBER

We examine the long-term impact of expansions to Medicaid and the State Children's Health Insurance Program that occurred in the 1980's and 1990's. With administrative data from th...

Most Recent Articles

January 13, 2015

Measuring Social Security's Replacement Rates - Andrew Biggs, AEI

Financial advisors commonly use earnings replacement rates to assist workers in their retirement planning. Policymakers and analysts use them to gauge the adequacy of Social Securi...

January 6, 2015

Guess Who Pays Your Taxes - Noah Smith, Bloomberg View

On April 21, 2014, the U.S. celebrated Tax Freedom Day. This is the day when Americans have finally earned enough income to pay off Uncle Sam. Hard-working Americans and liber...

January 6, 2015

Thoughtfully Repealing Medicaid Expansion - Ingram et al., Forbes

Tomorrow, a new Congress convenes, with the largest Republican majorities in nearly a century. These Republicans, elected on the promise of rolling back Obamacare, are ready to sta...

January 5, 2015

Put a Price on Carbon - Lawrence Summers, Financial Times

The case for carbon taxes has long been compelling. With the recent steep fall in oil prices and associated declines in other energy prices it is over...

January 5, 2015

Medicaid Is Too Cheap - Christopher Flavelle, Bloomberg View

On New Year's Day, an Obamacare provision that temporarily boostedMedicaid payments to primary-care doctors expired. The pay doctors receive for seeing those patients will dro...

December 31, 2014

Accurate Budget Scores Require Dynamic Analysis - Salim Furth, Heritage

To predict the budgetary impact of a major federal policy accurately, analysts should take into account the policy’s potential macroeconomic effects. This approach, often cal...

December 30, 2014

This Is How the Government Should Budget - Ezra Klein, Vox

Here's the problem: the federal budget makes no distinction between money the government spends and money it invests. A dollar spent on Social Security is a dollar that the federal...

December 26, 2014

Do Higher Taxes Make Us Work Less? - Noah Smith, Bloomberg View

December 20, 2014

The Best and Worst State Tax Policies of 2014 - Sebastian Johnson, CTJ

2014. It was the best of times; it was the worst of times. Our position didn’t prevail in every state, but the cause of tax justice and fairness for working families made sig...

December 20, 2014

Expanding Medicaid While Reforming It - Commonwealth Fund

In the wake of the Supreme Court’s 2012 decision making state expansion of Medicaid to more adults optional under the Affordable Care Act, several states have received approv...

December 18, 2014

The Laffer Curve at 40 - Arthur B. Laffer, Investors.com

At a Washington, D.C., dinner some 40 years ago that has taken on a life of its own, the late Jude Wanniski, Don Rumsfeld, Dick Cheney and I discussed the topic du jour: President ...

December 18, 2014

Ten Tax Cherries on Top of the CROmnibus - Taxpayers for Common Sense

Fresh off their $1.1 trillion CROmnibus high, the Senate approved a bill providing dozens of tax breaks to special interests. The tax extenders package, H.R. 5771, p...

December 17, 2014

Four Conservative Tax Plans - David R. Burton, Heritage Foundation

The four leading conservative tax reform plans are the Hall–Rabushka flat tax, the new flat tax, a national sales tax, and a business transfer tax. Each is a consumption tax ...

December 17, 2014

Not All Income-Tax-Free States Are Alike - Pamela Villarreal, NCPA

All but nine states have a state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Texas, Wyoming, Washington and Tennessee. (Tennessee and New Hampshire ...

December 17, 2014

The War on the IRS - Howard Gleckman, TaxVox

The massive 2015 spending bill that President Obama is likely to sign this week continues an ongoing effort to trash the Internal Revenue Service.  It is a cynical recipe for ...

December 15, 2014

How Google, Apple Make Taxes Disappear - David Johnston, Newsweek

Around the world, countries are desperately seeking ways to stop multinational companies from earning profits within their borders without paying taxes on them, while stashing tril...

December 12, 2014

Burger King's Whopper of a Tax Dodge - Americans for Tax Fairness

This new Americans for Tax Fairness report shows that Burger King and its leading shareholders will dodge an estimated $400 million to $1.2 billion in taxes between ...

December 11, 2014

Medicaid Expands, Doctors Face a Pay Cut - Jason Millman, Wash Post

Obamacare's Medicaid expansion is facing a new threat from an unlikely source: the law itself....

December 10, 2014

Tax Reform: Consumption and Carbon - Mackie & Campbell, RCPolicy

Incoming congressional leaders have placed reform of "the insanely complex [income] tax code" at the top of their to-do list, but the only thing more complex than this code may be ...

December 9, 2014

Yes, Tax Cuts Increase the Debt - Committee for a Responsible Federal Budget

With Congress set to retroactively revive the tax extenders for the past year at a cost of $42 billion, our president, Maya MacGuineas, published a commentaryonline ...

December 5, 2014

Tax Extender Deal: Corporate Giveaway - Citizens for Tax Justice

After President Barack Obama’s veto threat last week ended discussion of a $450 billion package of tax breaks mostly benefiting businesses, the House of Representatives appro...

November 29, 2014

A Half-Trillion Corporate Tax Giveaway - Steve Wamhoff, CTJ

The lame-duck Congress is poised to conclude by passing a $450 billion package of deficit-financed tax breaks that primarily benefit businesses. Democratic leader Sen. Harry Reid i...

November 29, 2014

The Prisoner Tax Fraud Problem - Brianna Ehley, The Fiscal Times

The Internal Revenue Service has long-struggled with weeding out prisoner tax fraud—an issue that costs taxpayers tens of millions of dollars every year. Despite the IRS&rsqu...

November 26, 2014

Small Businesses Need Tax Extenders - Ramstad & Lazio, Alliantgroup

While Congress is still mapping out its year-end agenda, small and medium-sized businesses across the country continue to plan projects well into the New Year. Yet, these small and...

November 25, 2014

Options for Reducing the Deficit - Congressional Budget Office

The Congress faces an array of policy choices as it confronts the prospect of large annual budget deficits and further increases in the already-large government debt that are proje...

November 25, 2014

The Dismantling of Medicaid - Michael Collins, In These Times

When Suzanne Klug took her daughter Tamara to an orthopedic surgeon in the winter of 2012, the first question the doctor asked her was, “Why are you here?”...

November 22, 2014

A Tax by Any Other Name... - Catherine Rampell, Washington Post

Don’t tax you, don’t tax me. Tax that feller behind the tree.Or better yet, don’t call it a tax at all: Call it a fine, forfeiture, fee. Really, any word except “tax” wil...

November 19, 2014

Medicaid Needs Reform, Not Beneficiaries - Jason Fodeman, AZ Central

When our state announced last year that it would participate in "Obamacare's" Medicaid expansion, the law's supporters declared a victory for the poor and their health care. Realit...

November 11, 2014

Why Corporate Tax Reform Is So Difficult - Jared Bernstein, Wash Post

The short list of possible areas in which the president and the new Congress just might be able to get something done allegedly includes corporate tax reform. The motivation is tha...

November 11, 2014

Fair Taxation Across State Lines - Alan D. Viard, Inside Sources

In today’s mobile world, millions of Americans work or own small businesses outside the state in which they live. Unfortunately, state income tax systems penalize them by sys...

November 11, 2014

Medicaid Expansion to Add to Delays - Jason Fodeman, KnoxNews

The Affordable Care Act's Medicaid expansion remains one of health care reform's most hotly contested provisions. The arguments surrounding the expansion have largely focused on th...

November 8, 2014

Differential Mortality and Social Security Policy - Simpson et al., CBO

Presentation by Michael Simpson of CBO’s Health, Retirement, and Long-Term Analysis Division to the 2014 Fall Research Conference of the Association of Public Policy and Mana...

November 6, 2014

Social Security Benefits Are Stingy - Alicia H. Munnell, MarketWatch

Two recent developments that I have found both annoying and dangerous are the deletion of replacement-rate information from the annual Social Security Trustees Report and the coord...

November 5, 2014

The Law of Medicare and Medicaid - Abbe Gluck, Health Affairs

Why focus on the law of Medicare and Medicaid?  These two programs are almost always analyzed from a policy perspective, but one of the most significant changes that...

October 31, 2014

Medicaid Expansion Limits Medical Choices - Jeffrey A. Singer, IBD

The national debate over the Affordable Care Act's Medicaid expansion is nowhere close to being finished. Just ask my patients, who were forced off their private insurance and into...

October 30, 2014

Albany Albatross: New York's Tax Burden - E.J. McMahon, City Journal

New York governor Andrew Cuomo’s embrace of a “no new taxes” agenda boosted the crossover appeal that gave him a landslide victory in 2010 and helped keep his app...

October 29, 2014

The Limits to Tax Enforcement - Dina Pomeranz et al., SSRN

Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports ...

October 28, 2014

Internet Sales Taxes: Seeking Fairness - Hamilton Davison, ACMA

The upcoming lame duck session may very well determine the future of online and remote taxation. When Congress finally goes home in December, we may know whether we are moving towa...

October 25, 2014

Social Security Gets Harder to Secure - CRFB

Social Security's finances are far from secure, and every year that Congress waits before addressing the problem makes it harder to fix. This week, the Social Security&nb...

October 25, 2014

Medicaid Expansion: Beyond a 'Private Option' - Christine Vestal, Stateline

Less than a year after low-income Arkansans started receiving health coverage under the Affordable Care Act's controversial Medicaid expansion, the state is declaring its so-called...

October 23, 2014

Wealth Tax Would Shrink the Economy - Andrew Lundeen, Tax Foundation

A wealth tax would not be good for the U.S. economy....

October 22, 2014

Tax Reform Would Help American Families - Curtis S. DuBay, Heritage

There is widespread support for tax reform, yet Congress and the President have failed to take serious action. Tax reform is one of the most pressing policy improvements that Congr...

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

GOP BUDGET

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