Taxes

2010

The Economic Outlook and Fiscal Policy Choices
September 28, 2010pdfchartsblog post
Testimony before the Committee on the Budget, United States Senate

Using Biofuel Tax Credits to Achieve Energy and Environmental Policy Goals
July 2010summarypdfblog post

Average Federal Tax Rates in 2007
June 2010pdfblog post

The Budgetary Impact and Subsidy Costs of the Federal Reserve's Actions During the Financial Crisis
May 2010summarypdfblog post

Issues in Tax Policy
May 2010pdfblog post
CBO Director Doug Elmendorf's presentation to the Fiscal Commission

Tax Arbitrage by Colleges and Universities
April 2010summarypdfblog post

Annual Estimates of the Loss in Households' Purchasing Power Under H.R. 2454
April 20, 2010pdfblog post
Letter to the Honorable Christopher H. Smith

Costs and Policy Options for Federal Student Loan Programs
March 2010pdfblog post

Budgetary Impact of the President's Proposal to Alter Federal Student Loan Programs
March 15, 2010pdfblog post
Letter to the Honorable Judd Gregg

Budgetary Effects of an Alternative Policy Scenario Specified by Ranking Member Ryan
February 24, 2010pdf
Letter to the Honorable Paul Ryan

Using a Different Measure of Inflation for Indexing Federal Programs and the Tax Code
February 24, 2010pdfadditional infoblog post
Economic and Budget Issue Brief

Policies for Increasing Economic Growth and Employment in the Short Term
February 23, 2010htmlpdfchartsblog post
Testimony prepared for the Joint Economic Committee, U.S. Congress

Information on Reducing Payroll Taxes to Encourage Employment
February 3, 2010pdfblog post
Letter to the Honorable Robert P. Casey Jr.

The Individual Alternative Minimum Tax
January 15, 2010pdfblog post
Economic and Budget Issue Brief

Policies for Increasing Economic Growth and Employment in 2010 and 2011
January 2010pdfblog post

Related:
 

2009

Federal Estate and Gift Taxes
December 18, 2009htmlpdfblog post
Economic and Budget Issue Brief

The Costs of Reducing Greenhouse-Gas Emissions
November 23, 2009pdfblog post
Economic and Budget Issue Brief

An Overview of Federal Support for Housing
November 3, 2009htmlpdfadditional infoblog post
Economic and Budget Issue Brief

Subsidizing Infrastructure Investment with Tax-Preferred Bonds
October 2009summarypdfblog post

Information on Changes in Federal Revenues and Tax Rates on Capital Gains
September 25, 2009pdf
Letter to the Honorable Brian P. Bilbray

Two Recent Studies of Regional Differences in the Effects of Policies That Would Price Carbon Dioxide Emissions
July 9, 2009pdfblog post
Letter to the Honorable James M. Inhofe

The Estimated Costs to Households From the Cap-and-Trade Provisions of H.R. 2454
June 19, 2009htmlpdfadditional infoblog post
Letter to the Honorable Dave Camp

Did the 2008 Tax Rebates Stimulate Short-Term Growth?
June 10, 2009htmlpdfblog post
Economic and Budget Issue Brief

Tax Preferences for Collegiate Sports
May 2009summaryhtmlpdfblog post

The Distribution of Revenues from a Cap-and-Trade Program for CO2 Emissions
May 7, 2009htmlpdfwebcastblog post
Testimony before Committee on Finance, United States Senate

Historical Effective Federal Tax Rates: 1979 to 2006
April 2009pdfblog post
A summary of updated information available in CBO's special collection "Data on the Distribution of Federal Taxes and Household Income"

The Impact of Ethanol Use on Food Prices and Greenhouse-Gas Emissions
April 2009htmlpdfblog post

Flexibility in the Timing of Emission Reductions Under a Cap-and-Trade Program
March 26, 2009htmlpdfblog post
Testimony before the Committee on Ways and Means, U.S. House of Representatives

The Distributional Consequences of a Cap-and-Trade Program for CO2 Emissions
March 12, 2009htmlpdfwebcastblog post
Testimony before the Subcommittee on Income Security and Family Support, Committee on Ways and Means, U.S. House of Representatives

Using Pricing to Reduce Traffic Congestion
March 2009htmlpdf

Federal Assets That Could Be Sold or Leased to Raise Revenue
March 6, 2009pdf
Letter to the Honorable Ron Kind

The Role of the 25 Percent Revenue Offset in Estimating the Budgetary Effects of Legislation
January 13, 2009pdf
Economic and Budget Issue Brief

 

2008

Historical Effective Tax Rates, 1979 to 2005: Supplement with Additional Data on Sources of Income and High-Income Households
December 23, 2008pdfadditional info
Letter to the Honorable Max Baucus

Issues in Designing a Cap-and-Trade Program for Carbon Dioxide Emissions
September 18, 2008htmlpdfblog post
Testimony before the Committee on Ways and Means, U.S. House of Representatives

Long-Term Effects of Indexing the Alternative Minimum Tax and Extending the Tax Reductions of 2001 and 2003
July 17, 2008pdfblog post
Letter to the Honorable Kent Conrad

Investing in Infrastructure
July 10, 2008htmlpdfwebcastblog post
Testimony before the Committee on Finance, United States Senate

Additional Information on CBO's Cost Estimates for S. 625 and H.R. 1108 Regarding Fees to Defray the Loss to the Treasury
July 10, 2008pdf
Letter to the Honorable Patrick T. McHenry

Options for Offsetting the Economic Impact on Low- and Moderate-Income Households of a Cap-and-Trade Program for Carbon Dioxide Emissions
June 17, 2008pdfblog post
Letter to the Honorable Jeff Bingaman

Calculations Regarding a Potential Adjustment in the Reserve Fund for Revenue Measures, as Specified in Section 220 of the Budget Resolution
June 17, 2008pdf
Letter to the Honorable Paul Ryan

The Long-Term Economic Effects of Some Alternative Budget Policies
May 19, 2008htmlpdfblog post
Letter to the Honorable Paul Ryan

Issues and Options in Infrastructure Investment
May 2008htmlpdfadditional info

Related:

Testimony on Current and Future Investment in Infrastructure
May 8, 2008htmlpdfchartswebcastblog post
Testimony before the Committee on the Budget and the Committee on Transportation and Infrastructure, U.S. House of Representatives

Sources of the Growth and Decline in Individual Income Tax Revenues Since 1994
May 2008htmlpdfblog post

Preliminary Analysis of a Proposal for Comprehensive Health Insurance
May 1, 2008pdfblog post
Letter to the Honorable Ron Wyden and the Honorable Robert F. Bennett

Implications of a Cap-and-Trade Program for Carbon Dioxide Emissions
April 24, 2008htmlpdfwebcastblog post
Testimony before the Committee on Finance, United States Senate

The Long-Term Budgetary Effects of Three Specified Policy Scenarios
March 14, 2008htmlpdfblog post
Letter to the Honorable John M. Spratt Jr.

Updated Estimates for Table 4-9, "Effects of Extending Tax Provisions Scheduled to Expire Before 2018," in CBO's January 2008 Budget and Economic Outlook
March 2008pdf
Includes information provided by the Joint Committee on Taxation after the original release of CBO's Budget and Economic Outlook: Fiscal Years 2008 to 2018 in January 2008

Supplemental Data on Median Incomes Underlying CBO's Historical Effective Tax Rates: 1979 to 2005 (December 2007)
March 2008additional info

Taxes and Health Insurance
February 2008pdfaudioblog post
CBO Director Peter Orszag's presentation to the Tax Policy Center and the American Tax Policy Institute

The Deductibility of State and Local Taxes
February 2008htmlpdfblog post

Testimony on Options for Responding to Short-Term Economic Weakness
January 22, 2008htmlpdfwebcastblog post
Testimony before the Committee on Finance, United States Senate

Options for Responding to Short-Term Economic Weakness
January 2008htmlpdfblog post

 

2007

Historical Effective Federal Tax Rates: 1979 to 2005
December 2007htmlpdfadditional infoblog post

The Impact of Unauthorized Immigrants on the Budgets of State and Local Governments
December 2007pdfblog post

Approaches to Reducing Carbon Dioxide Emissions
November 1, 2007htmlpdfwebcast
Testimony before the Committee on the Budget, U.S. House of Representatives

Testimony on Public Spending on Surface Transportation Infrastructure
October 25, 2007htmlpdfwebcast
Testimony before the Committee on the Budget, U.S. House of Representatives

Testimony on Performance Budgeting: Applications to Health Insurance Programs and Tax Policy
September 20, 2007htmlpdfwebcast
Testimony before the Committee on the Budget, U.S. House of Representatives

Testimony on the Taxation of Carried Interest
September 6, 2007htmlpdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives

Testimony on the Status of the Airport and Airway Trust Fund
August 1, 2007htmlpdfwebcast
Testimony before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives

The Budgetary Costs of EGTRRA and JGTRRA Compared with Projected Deficits
July 20, 2007htmlpdf
Letter to the Honorable John M. Spratt, Jr.

Testimony on the Status of the Airport and Airway Trust Fund
July 12, 2007htmlpdfwebcast
Testimony before the Committee on Finance, United States Senate

Testimony on the Taxation of Carried Interest
July 11, 2007htmlpdfwebcast
Testimony before the Committee on Finance, United States Senate

Financing Projected Spending in the Long Run
July 9, 2007htmlpdf
Letter to the Honorable Judd Gregg

Federal Tax Revenues from 2003 to 2006
May 18, 2007htmlpdf
Letter to the Honorable Kent Conrad

Background Paper: The Effect of Tax Changes on Labor Supply in CBO's Microsimulation Tax Model
April 2007pdf

Background Paper: Utilization of Tax Incentives for Retirement Saving: Update to 2003
March 2007pdf

Testimony on the Status of the Highway Trust Fund: 2007
March 27, 2007pdf
Testimony before the Subcommittee on Highways and Transit, Committee on Transportation and Infrastructure, U.S. House of Representatives

 

2006

Background Paper: Computing Effective Tax Rates on Capital Income
December 2006pdfadditional info

Nonprofit Hospitals and the Provision of Community Benefits
December 2006pdf

Nonprofit Hospitals and Tax Arbitrage
December 6, 2006pdf
Letter to the Honorable William "Bill" M. Thomas

Historical Effective Federal Tax Rates: 1979 to 2004
December 2006pdfadditional info

Testimony on Financing Investment in the Air Traffic Control System
September 27, 2006pdf
Testimony before the Subcommittee on Aviation, Committee on Transportation and Infrastructure, U.S. House of Representatives

Background Paper: How CBO Forecasts Income
August 2006pdf

CBO's Online Guide to Tax Incentives for Retirement Saving
June 2006html

Response to Questions About CBO's Cost Estimate for the Conference Agreement on H.R. 4297, the Tax Increase Prevention and Reconciliation Act of 2005
May 25, 2006pdf
Letter to the Honorable Max Baucus

Testimony on CBO's Projections of Revenues for the Highway Trust Fund
April 4, 2006pdf
Testimony before the Subcommittee on Highways, Transit, and Pipelines, Committee on Transportation and Infrastructure, U.S. House of Representatives

Testimony on Economic Issues in the Use of Tax-Preferred Bond Financing
March 16, 2006htmlpdf
Testimony before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives

CBO's Methods for Projecting Capital Gains Realizations
February 23, 2006pdf
Letter to the Honorable Charles E. Grassley

Background Paper: Utilization of Tax Incentives for Retirement Saving: An Update
February 2006pdf

 

2005

Analyzing the Economic and Budgetary Effects of a 10 Percent Cut in Income Tax Rates
December 1, 2005pdf

Historical Effective Federal Tax Rates: 1979 to 2003
December 2005pdfadditional info

Effective Marginal Tax Rates on Labor Income
November 2005pdf

Corporate Income Tax Rates: International Comparisons
November 2005pdf

Taxing Capital Income: Effective Rates and Approaches to Reform
October 2005pdf

Background Paper: Taxing the Untaxed Business Sector
July 2005pdf

Effects of the Federal Estate Tax on Farms and Small Businesses
July 2005pdf

What Is a Current-Law Economic Baseline?
June 2, 2005htmlpdf

Background Paper: Differences in Wage and Salary Income Included in Various Tax Bases
June 2005pdf

Testimony on the Individual Alternative Minimum Tax
May 23, 2005htmlpdf
Testimony before the Subcommittee on Taxation and IRS Oversight, Committee on Finance, United States Senate

Changes in Participation in Means-Tested Programs
April 20, 2005htmlpdf

Testimony on the Untaxed Business Sector
April 20, 2005htmlpdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives

Potential Revenues and Spending Under the Continued Dumping and Subsidy Offset Act
March 15, 2005htmlpdf
Letter to the Honorable Robert C. Byrd

Response to Questions About CBO's Estimates of Potential Revenues and Spending Under the Continued Dumping and Subsidy Offset Act
March 15, 2005htmlpdf
Letter to Honorable John M. Spratt Jr.

Historical Effective Federal Tax Rates: 1979 to 2002
March 2005htmlpdf

Effective Tax Rates: Comparing Annual and Multiyear Measures
January 2005htmlpdf

 

2004

Background Paper: A Model to Project Flows into and out of Tax-Deferred Retirement Savings Accounts
October 2004pdf

Effective Federal Tax Rates Under Current Law, 2001 to 2014
August 2004htmlpdf

Testimony on the Tax Code's Impact on the Reliability of Revenue Projections
July 22, 2004htmlpdf
Testimony before the Committee on the Budget, U.S. House of Representatives

Tax-Credit Bonds and the Federal Cost of Financing Public Expenditures
July 2004htmlpdf

The Estate Tax and Charitable Giving
July 2004htmlpdf

The Potential Budgetary Impact of Recognizing Same-Sex Marriages
June 21, 2004htmlpdf
Letter to the Honorable Steve Chabot

Tax-Deferred Retirement Savings in Long-Term Revenue Projections
May 2004htmlpdf

The Alternative Minimum Tax
April 15, 2004htmlpdf

Effective Federal Tax Rates: 1979-2001
April 2004html

Background Paper: The Taxation of Distributions From Retirement Savings Plans
April 2004pdf

Fuel Economy Standards Versus a Gasoline Tax
March 9, 2004htmlpdf

An Economic Analysis of Alternatives to Tax Reductions in S. 1637
February 24, 2004htmlpdf
Letter to the Honorable Don Nickles

Private and Public Contributions to Financing College Education
January 2004htmlpdf

 

2003

The Economic Costs of Fuel Economy Standards Versus a Gasoline Tax
December 2003htmlpdf

Issues in the Design of a Cap-and-Trade Program for Carbon Emissions
November 25, 2003htmlpdf

Economic Issues in Taxing Internet and Mail-Order Sales
October 2003htmlpdf

Utilization of Tax Incentives for Retirement Saving
August 2003htmlpdf

Effective Federal Tax Rates, 1997 to 2000
August 2003htmlpdf

Shifting the Cost Burden of a Carbon Cap-and-Trade Program
July 2003htmlpdf

How CBO Analyzed the Macroeconomic Effects of the President's Budget
July 2003htmlpdf

A Comparison of Tax-Credit Bonds, Other Special-Purpose Bonds, and Appropriations in Financing Federal Transportation Programs
June 2003htmlpdf

Addressing the Uncertain Prospect of Climate Change
April 25, 2003htmlpdf

The Economics of Climate Change: A Primer
April 2003htmlpdf

 

2002

Revenue Projections and the Stock Market
December 20, 2002htmlpdf

Effects of Allowing Nonitemizers to Deduct Charitable Contributions
December 2002htmlpdf

Reducing Gasoline Consumption: Three Policy Options
November 2002htmlpdf

Capital Gains Taxes and Federal Revenues
October 9, 2002htmlpdf

Where Did the Revenues Go?
August 13, 2002htmlpdf

Testimony on Federal Budget Estimating
May 9, 2002htmlpdf
Testimony before the Subcommittee on Legislative and Budget Process, Committee on Rules, U.S. House of Representatives

Testimony on Federal Budget Estimating (Supplement)
May 9, 2002htmlpdf

Testimony on Federal Budget Estimating
May 2, 2002htmlpdf
Testimony before the Committee on the Budget, U.S. House of Representatives

Economic Stimulus: Evaluating Proposed Changes in Tax Policy
January 2002htmlpdf

 

2001

Effective Federal Tax Rates, 1979-1997
October 2001htmlpdf

Testimony on the Economic Analysis of Taxing Internet and Other Remote Sales
August 1, 2001htmlpdf
Testimony before the Committee on Finance, United States Senate

Letter to the Honorable Pete V. Domenici regarding the effect of the Economic Growth and Tax Relief Reconciliation Act of 2001
June 6, 2001htmlpdf

An Evaluation of Cap-and-Trade Programs for Reducing U.S. Carbon Emissions
June 2001htmlpdf

Historical Effective Tax Rates, 1979-1997: Preliminary Edition
May 2001pdf

Description of CBO's Models and Methods for Projecting Federal Revenues
May 2001htmlpdf

 

2000

Options to Cut Taxes
June 2000htmlpdf

An Economic Analysis of the Taxpayer Relief Act of 1997
April 2000htmlpdf

The Standardized Budget: Details of the Projections
February 2000htmlpdf

 

1999

Letter to the Honorable John R. Kasich regarding the level of current tax collections and how it compares with collections in previous years
October 12, 1999htmlpdf

The Contribution of Mutual Funds to Taxable Capital Gains
October 1999htmlpdf

Preliminary Estimates of Effective Tax Rates
September 1999htmlpdf

Letter to the Honorable John R. Kasich regarding the impact of certain tax cuts on April's Congressional Budget Resolution
July 21, 1999htmlpdf

 

1998

Projecting Federal Tax Revenues and the Effect of Changes in Tax Law
December 1998htmlpdf

Two Approaches for Increasing Spectrum Fees
November 1998htmlpdf

Measurement of Employee Benefits in the National Accounts
September 1998htmlpdf

An Analysis of the Potential Macroeconomic Effects of the Economic Growth Act of 1998
August 1998htmlpdf

Estimates of Federal Tax Liabilities for Individuals and Families by Income Category and Family Type for 1995 and 1999
May 1998htmlpdf

Testimony on Marriage and the Federal Income Tax
February 4, 1998htmlpdf

 

1997

Budgetary Implications of the Balanced Budget Act of 1997
December 1997pdf

College Tuition Tax Credits
November 1, 1997pdf
Report on hearings before the Task Force on Tax Expenditures, Government Organization, and Regulation

Two Papers on Fundamental Tax Reform
October 1997htmlpdf

Comparing Income and Consumption Tax Bases
July 1997pdf

The Economic Effects of Comprehensive Tax Reform
July 1997htmlpdf

For Better or For Worse: Marriage and the Federal Income Tax
June 1997htmlpdf

Perspectives on the Ownership of Capital Assets and the Realization of Capital Gains
May 1997pdf

The Potential Effects of Tax Restructuring on Nonprofit Institutions
February 1997htmlpdf

A Review of Reported Employer Experiences with Medical Savings Accounts
January 1997htmlpdf

 

1996

The Incidence of the Corporate Income Tax
March 1996pdf

The High-Deductible/MSA Option Under Medicare: Exploring the Implications of the Balanced Budget Act of 1995
March 1996htmlpdf

Labor Supply and Taxes
January 1996pdf

 

1995

Projecting Capital Gains Realizations
November 1995pdf

The Growth of Federal User Charges: An Update
October 1995htmlpdf

Federal Financial Support of Business
July 1995htmlpdf

Estimated Budgetary Effect of a Requirement that the Federal Reserve System Pay Interest on Required Reserve Balances
July 1995htmlpdf

Price Increases Under Four Energy Tax Options
February 1995htmlpdf

Budget Estimates: Current Practices and Alternative Approaches
January 1995htmlpdf

 

1994

Reducing Entitlement Spending
September 1994htmlpdf

Health Care Trends and the Tax Treatment of Health Care Institutions
August 1994htmlpdf

Testimony on Entitlement and Tax Reform
July 15, 1994htmlpdf
Testimony before the Bipartisan Commission on Entitlement and Tax Reform

Implicit Marginal Tax Rates: Comparing the Health Security Act and the Managed Competition Act with Current Law
June 1994htmlpdf

Testimony on the Tax Treatment of Employment-Based Health Insurance
April 26, 1994htmlpdf
Testimony before the Committee on Finance, United States Senate

Estimates for a Prototype Saving-Exempt Income Tax
March 1994htmlpdf

The Tax Treatment of Employment-Based Health Insurance
March 1994pdf

CBO's Options for Raising Revenues and Chances in Tax Law, 1980 to 1993
January 1994pdf

An Economic Analysis of the Revenue Provisions of OBRA-93
January 1994htmlpdf

 

1993

Permit Individual Income Tax Payers to Determine Automatic Reductions in Federal Spending
November 16, 1993pdf
Testimony before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives

The Growth of Federal User Charges
August 1993pdf

Comparing CBO and Census Income Statistics
June 1993pdf

Effects of Energy Taxes and Value-Added Taxes (VAT)
February 24, 1993pdf
Testimony before the Committee on Energy and Natural Resources, United States Senate

 

1992

The Shortfall in Corporate Tax Receipts Since the Tax Reform Act of 1986
May 1992pdf

The Cost-Effectiveness of the Low-Income Housing Tax Credit Compared With Housing Vouchers
April 1992htmlpdf

Distributional Effects of Substituting a Flat-Rate Income Tax and a Value-Added Tax for Current Federal Income, Payroll, and Excise Taxes
April 1992pdf

Measuring the Distribution of Income Gains
March 1992htmlpdf

Effects of Adopting a Value-Added Tax
February 1992pdf

 

1991

Testimony on How the Income and Tax Situations of Families With Children Compare With Those of Other Families
November 26, 1991pdf
Testimony before the Committee on Finance, United States Senate

Testimony on S. 1787, a Bill That Would Establish a Tax Credit for Purchases of Commercial Property from the Resolution Trust Corporation
October 22, 1991pdf
Testimony before the Subcommittee on Taxation, Committee on Finance, United States Senate

Capital Gains Taxes in the Short Run
August 1991pdf

Testimony on the Incomes and Taxes of Working Families with Children
July 17, 1991pdf
Testimony before the Committee on the Budget, U.S. House of Representatives

 

1990

Energy Use and Emissions of Carbon Dioxide: Federal Spending and Credit Programs and Tax Policies
December 1990pdf

Federal Taxation of Tobacco, Alcoholic Beverages, and Motor Fuels
August 1990pdf

Indexing Capital Gains
August 1990pdf

Carbon Charges as a Response to Global Warming: the Effects of Taxing Fossil Fuels
August 1990pdf

Effects of Lower Capital Gains Taxes on Economic Growth
August 1990pdf

Testimony on the Corporate Income Tax
May 3, 1990pdf
Testimony before the Committee on Finance, United States Senate

Testimony on Environmental Taxes
March 7, 1990pdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives

The Budgetary and Distributional Effects of S. 2016
February 1990pdf

 

1989

The IRA Proposal Contained in S. 1682: Effects on Long-Term Revenues and on Incentives for Saving
November 1989pdf

The IRA Plus Proposal Contained in S. 1771: Effects on Long-Term Revenues and on Incentives for Saving
October 1989pdf

The Distribution of Benefits From a Reduction in the Tax Rate on Capital Gains
October 1989pdf

Testimony on Trends in the Level and Distribution of Income and Tax Liabilities
April 19, 1989pdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives

 

1988

The Status of the Airport and Airway Trust Fund
December 1988htmlpdf

The Changing Distribution of Federal Taxes: A Closer Look at 1980
July 1988htmlpdf

An Analysis of Alternatives for Taxing Social Security as a Private Pension
March 1988htmlpdf

How Capital Gains Tax Rates Affect Revenues: The Historical Evidence
March 1988pdf

The Effects of Tax Reform on Tax Expenditures
March 1988pdf

 

1987

A Comparison of House and Senate Catastrophic Bills
December 1987pdf

The Changing Distribution of Federal Taxes: 1975-1990
October 1987htmlpdf

A Comparison of Selected Catastrophic Bills
August 1987pdf

The Relationship Between Federal Taxes and Spending: An Examination of Recent Research
August 1987htmlpdf

The Distributional Effects of an Increase in Selected Federal Excise Taxes
June 1987pdf

Economic Impacts of the Tax Reform Act of 1986: Short-Run and Long-Run Perspectives
June 1987htmlpdf

Financing Municipal Water Supply Systems
May 1987htmlpdf

Tax Policy for Pensions and Other Retirement Saving
April 1987htmlpdf

The Distributional Effects of an Increase in Selected Federal Excise Taxes
January 1987pdf

 

1986

The Distributional Effects of an Increase in Selected Federal Excise Taxes
October 1986pdf

The Tax-Exempt Financing of Student Loans
August 1986htmlpdf

Effects of the 1981 Tax Act on the Distribution of Income and Taxes Paid
August 1986htmlpdf

Oil Taxes and the Economy
June 1986htmlpdf

Analysis of Long-Term Revenue Impacts of Corporate and General Business Provisions in the House and Senate Finance Committee Tax Reform Bills
June 1986pdf

Tax Reform: Its Effect on the Coal Industry
May 1986pdf

Updated Calculations of a Tax-Cut Equivalent of an Oil Price Decline
May 1986pdf

The Budgetary and Economic Effects of Oil Taxes
April 1986htmlpdf

 

1985

Toll Financing of U.S. Highways
December 1985pdf

Tax Reform: Its Effects on the Oil and Gas Industry
October 1985htmlpdf

Effective Tax Rates and Real Costs of Capital Under Current Law and Under the President's Proposed Tax Reform
August 1985pdf

Hazardous Waste Generation, Management, and Expected Waste-End Tax Revenues for Waste Quantities Regulated Under the Resource Conservation and Recovery Act
August 1985pdf

Background Analysis of Corporate Minimum Tax Issues
July 1985htmlpdf

Analysis of Long-Term Revenue Impacts of the President's Tax Reform Plan
June 1985htmlpdf

An Analysis of Alternatives for Taxing Social Security as a Private Pension
June 1985htmlpdf

Federal Financial Support for High-Technology Industries
June 1985pdf

Revising the Corporate Income Tax
May 1985pdf

Testimony on the Targeted Jobs Tax Credit
March 19, 1985pdf
Testimony before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives

 

1984

Federal Income Tax Reform: A Review of Two Proposals
October 1984htmlpdf

The Extension of the Research and Development Tax Credit
August 2, 1984pdf
Testimony before the Subcommittee on Oversight, Committee on Ways and Means

Tax Reform
July 9, 1984pdf
Testimony before the Committee on the Budget, United States Senate, Seattle, Washington

Targeted Jobs Tax Credit
April 10, 1984pdf
Testimony before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives

Financing U.S. Airports in the 1980s
April 1984pdf

The Combined Effects of Major Changes in Federal Taxes and Spending Programs Since 1981
April 1984htmlpdf

Effects of Major Changes in Individual Income and Excise Taxes Enacted in 1981 and 1982 for Households in Different Income Categories
March 1984htmlpdf

Federal Support of U.S. Business
January 1984pdf

 

1983

Charging for Federal Services
December 1983htmlpdf

Enterprise Zone Proposals
November 17, 1983pdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives

Tax Expenditures: Current Issues and Five-Year Budget Projections for Fiscal Years 1984-1988
October 1983htmlpdf

Forecasting Individual Income Tax Revenues: A Technical Analysis
August 1983htmlpdf

Revising the Individual Income Tax
July 1983htmlpdf

Current Cost-Sharing and Financing Policies for Federal and State Water Resources Development
July 1983htmlpdf

Reducing the Deficit
June 28, 1983pdf
Testimony before the Committee on Finance, United States Senate

Tax-Exempt Bonds for Private Purposes
June 15, 1983pdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives

Sale-Leaseback Agreements
June 8, 1983pdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives

Tax-Exempt Bonds for Owner-Occupied Housing
May 13, 1983pdf
Testimony before the Subcommittee on Taxation and Debt Management, Committee on Finance, United States Senate

Small Issue Industrial Revenue Bonds, 1980-1982
May 1983htmlpdf

Analysis of Special Tax Provisions Affecting Independent Oil and Gas Producers
May 1983htmlpdf

Mortgage Revenue Bonds in 1982
May 1983htmlpdf

Revenue Effects of the Crude Oil Windfall Profit Tax Act (P.L. 96-223)
May 1983htmlpdf

Revenue Effects of Reducing the Minimum Holding Period for Long-Term Capital Gains
May 1983htmlpdf

Trends in Municipal Leasing
May 1983htmlpdf

Distributional Implications of Repeal or Delay of Income Tax Indexation
March 1983htmlpdf

Economic and Budgetary Consequences of the Proposed Increases in U.S. Subscriptions to the International Monetary Fund
March 1983htmlpdf

 

1982

Tax Expenditures: Budget Control Options and Five-Year Budget Projections for Fiscal Years 1983-1987
November 1982htmlpdf

Effects of Changes in Taxes and Benefit Payments Enacted in Fiscal Year 1982, for Households in Different Income Categories
November 1982htmlpdf

A Broad-Based Low-Rate Income Tax
September 28, 1982pdf
Testimony before the Committee on Finance, United States Senate

Flat Rate Income Tax
July 27, 1982pdf
Testimony before the Subcommittee on Monetary and Fiscal Policy, Joint Economic Committee

Effects of Changes in Taxes and Benefit Payments Resulting from the Tax Equity and Fiscal Responsibility Act of 1982, for Households in Different Income Categories
July 1982htmlpdf

Administration Proposals on Tax-Exempt Bonds
June 11, 1982pdf
Letter to the Honorable Robert Dole

How Changes in Fiscal Policy Affect the Budget: The Feedback Issue
June 1982pdf

Effects of Changes in Taxes and Benefit Payments Proposed in the Administration's 1983 Budget for Households in Different Income Categories
April 1982htmlpdf

The Growth of Tax-Exempt State and Local Bonds for Private Purposes
March 17, 1982pdf
Testimony before the Committee on Finance, United States Senate

How User Fees Promote Efficiency
March 3, 1982pdf
Testimony before the Subcommittee on Water Resources of the House Committee on Public Works and Transportation

The Mortgage Subsidy Bond Tax Act of 1980: Experience Under the Permanent Rules
March 1982htmlpdf

Increasing the fees for Using the Nation's Inland Waterways
February 10, 1982pdf
Testimony before the Subcommittee on Water Resources of the Senate Committee on Environment and Public Works

Effects of Tax and Benefit Reductions Enacted in 1981 for Households in Different Income Categories
February 1982htmlpdf

 

1981

H.R. 4882, Limits on Tax Expenditures into the First and Second Congressional
December 9, 1981pdf
Testimony before the Committee on Rules, U.S. House of Representatives

Controlling Tax Expenditures
November 24, 1981pdf
Testimony before the Committee on the Budget, United States Senate

Small Issue Industrial Revenue Bonds
September 1981htmlpdf

The Tax Treatment of Homeownership: Issues and Options
September 1981htmlpdf

Tax Expenditures: Current Issues and Five-Year Budget Projections for Fiscal Years 1982-1986
September 1981htmlpdf

Testimony on Industrial Policy
June 1, 1981htmlpdf
Testimony before the Subcommittee on Oversight and Investigations, Committee on Energy and Commerce, U.S. House of Representatives

Financing Options for the Strategic Petroleum Reserve
April 1981htmlpdf

The Strategic Petroleum Reserve
March 30, 1981pdf
Testimony before the Subcommittee on Energy and Mineral Resources, Committee on Energy and Natural Resources, Unites States Senate

A Review of the Accuracy of Treasury Revenue Forecasts, 1963-1978
February 1981htmlpdf

 

1980

Background Paper: Tax Subsidies for Medical Care: Current Policies and Possible Alternatives
January 1980pdf

 

1979

Testimony on Intergovernmental Fiscal Impacts of Tax-Exempt Single-Family Housing Bonds
July 18, 1979htmlpdf
Testimony before the Subcommittee on Intergovernmental Relations, Committee on Governmental Affairs

Testimony on the Effect of the Tax Laws on Health Insurance and Medical Costs
July 9, 1979htmlpdf
Testimony before the Subcommittee on Oversight, Committee on Ways and Means and the Task Force on Tax Expenditures, Committee on the Budget

Testimony on the Department of Housing and Urban Development's Decision to Prohibit the Use of the Federal Housing Administration's Section 242 Mortgage for Hospital Projects Involving Tax-Exempt Bonds
May 17, 1979htmlpdf
Testimony before the Subcommittee on Housing and Community Development, Committee on Banking, Finance and Urban Affairs, U.S. House of Representatives

Testimony on the Administration's Proposals for the Phased Decontrol of Domestic Oil and a Windfall Profits Tax
May 7, 1979htmlpdf
Testimony before the Subcommittee on Energy and Foundations of the Finance Committee, United States Senate

Tax-Exempt Bonds for Single-Family Housing
April 1979pdf
Committee Print

 

1978

Background Paper: Proposition 13: Its Impact on the Nation's Economy, Federal Revenues, and Federal Expenditures
July 1978pdf

Five-Year Budget Projections: Fiscal Years 1979-1983
June 1978pdf

Testimony on Social Security Payroll Taxes
April 5, 1978htmlpdf
Testimony before the Finance Subcommittee on Social Security, United States Senate

The President's Fiscal Year 1979 Tax Expenditure Proposals
April 1978pdf

Transportation Finance: Choices in a Period of Change
March 1978pdf

Federal Aid to Postsecondary Students: Tax Allowances and Alternative Subsidies
January 1978pdf

 

1977

College Tuition Tax Credits
November 1977pdf

Background Paper: Real Estate Tax Shelter Subsidies and Direct Subsidy Alternatives
May 1977pdf

Background Paper: Employment Subsidies and Employment Tax Credits
April 1977pdf