Seth Hanlon argues for trimming wasteful tax expenditures as Congress heads into the 2012 legislative session.
Issue Brief Converting the existing saver's tax credit into a refundable credit could help low- and moderate-income families build household wealth, write Camille Busette and Jordan Eizenga.
Report Laura Tyson and Greg Linden examine the role of the R&D tax credit in federal government support for research and development.
Sarah Ayres and Michael Linden highlight key moments of Republican obstructionism in the deficit negotiation.
Seth Hanlon testifies before the Joint Economic Committee on why he believes that fundamental tax reform is an an important priority for long-term growth but one that should not distract Congress from the need for immediate job creation.
Michael Linden and Michael Ettlinger explain why the “Gang of Six” approach to tax reform— setting out some parameters but putting the hard decisions off for later—is the wrong way to go.
Issue Brief Fixing the excessive and expensive system of tax breaks, credits, and loopholes is key to any deficit reduction plan. Seth Hanlon suggests six principles to guide Congress’s work in this area.
Sarah Ayres debunks the conservative nonsense about legions of millionaire small-business owners based on an Office of Tax Analysis report.
Sarah Ayres shows how many millionaires are paying less in taxes than millions of Americans.
The rich as well as Ronald Reagan back a rule to ensure tax fairness.
Seth Hanlon and Michael Linden show that President Obama’s “Buffett Rule” is hardly class warfare, as critics charge. It’s merely a plea for tax fairness that so strikingly echoes ones Ronald Reagan made 25 years ago, it might be called the “Reagan Rule.”
Those attacking the president’s plan for adding $1.5 trillion in revenue over the next 10 years should look at the other deficit reduction plans out there, says Michael Linden.
Michael Linden and Michael Ettlinger compare the two presidents’ records on taxes and find that President Obama’s first-term cuts are bigger than President Bush’s.
Lower top marginal income tax rates don’t lead to employment growth as conservatives claim, writes Michael Linden.
Comparing growth rates during times of high and low marginal tax rates shows that lower rates do not translate to faster growth, writes Michael Linden.