Office of Tax Policy Reports

Official Reports

The Office of Tax Policy produces reports to promote the understanding of the US Internal Revenue Code and specific tax proposals. This table contains some of those reports. This section also includes other reports by the Department of the Treasury that were written in conjunction with Office of Tax Policy staff.

​Date ​Report
​September 2016 ​Reducing Income Inequality through Progressive Tax Policy: The Effects of Recent Tax Changes on Inequality
​May 2014 F​act Sheet: Interaction of Pell Grants and Tax Credits: Students May Be Foregoing Tax Benefits by Mistake
​November 2011 A State-by-State Look at the President's Payroll Tax Cuts for Middle Class Families
​March 2011 Investing in U.S. Competitiveness: The Benefits of Enhancing the Research and Experimentation (R&E) Tax Credit
​October 2010 The Case for Temporary 100 Percent Expensing: Encouraging Business to Expand Now By Lowering the Cost of Investment
​October 2010 ​The American Opportunity Tax Credit
​December 2008 ​Value of IRS Information for Determining Eligibility for the Low Income Subsidy Program (LIS) of the Medicare Prescription Drug Program (Medicare Part D)
​May 2008 ​Tax Relief in 2001 through 2011
​December 2007 ​Approaches to Improve the Competitiveness of the U.S. Business Tax System for the 21st Century
​November 2007 ​Income Mobility in the U.S. from 1996 to 2005 (revised March 2008)
​May 2006 Summary of the Dynamic Analysis of Tax Reform Options Prepared for the President's Advisory Panel on Federal Tax Reform
​July 2006 A Dynamic Analysis of Permanent Extension of the Presidents Tax Relief
​May 2002 ​Corporate Inversion Transactions: Tax Policy Implications
​April 2002 A Proposal for a Uniform Definition of a Child
​December 2000 The Deferral of Income Earned Through U.S Controlled Foreign Corporations: A Policy Study
​July 1999 The Problem of Corporate Tax Shelters: Discussion, Analysis and Legislative Proposals
​June 1999 Analysis of the Administration’s Proposed Tax Incentives for Energy Efficiency and the Environment
​April 1997 ​Taxpayer Bill of Rights 3 and Tax Simplification Proposals
​November 1996 Selected Tax Policy Implications of Global Electronic Commerce
​June 1995 ​A Study of the Feasibility of the IRS Collecting Repayments of Federal Student Loans
Joint Report with the Department of Education
​December 1987 ​Compendium of Tax Research 1987: Introduction
1. A Guide to Interpreting the Dynamic Elements of Revenue Estimates
2. The Individual Income Tax Simulation Model
3. Family Economic Income and Other Income Concepts Used in Analyzing Tax Reform
4. Tabulations from the Treasury Tax Reform Data Base
5. Investment Incentives Under the Tax Reform Act of 1986
6. Investment Allocation and Growth Under the Tax Reform Act of 1986
7. The Treasury Depreciation Model
8. The Impact of the Tax Reform Act of 1986 on Trade and Capital Flows
9.Impact of the Corporate Alternative Minimum Tax
10. The Effect of the Tax Reform Act of 1986 on Commercial Banks
11. The Use and Abuse of Rental Project Models
​April 1981 ​Operation and Effect of the Domestic International Sales Corporation Legislation: 1979 Annual Report
​January 1981 ​Use of Tax Subsidies for the Cost of Compliance with Safety and Health Regulations
​February 1979 ​Federal Tax Policy and Recycling of Solid Waste Materials
​October 1978 ​Compendium of Tax Research 1978: Introduction
1. Taxation and Aggregate Factor Supply: Preliminary Estimates
2. General Equilibrium Analysis of U.S. Taxation Policy
3. The Effect of Excises on the Taxation and Measurement of Income
4. On the Feasibility of Equating Tax to Economic Depreciation
5. A New, Linear Programming Approach to Microdata File Merging
6. Some Statistical Problems m Merging Data Files​
7. Optimal Taxation of Foreign-Source Investment Income
8. The Overall Vs. the Per-Country Limitation on the U.S. Foreign Tax Credit
9. Corporate Tax Integration: Incidence and Effects on Financial Structure
10. Integration and Investment Incentives
11. Saving and Tax Integration
​August 1978 ​High Income Tax Returns 1975 and 1976
​May 1978 ​Effective Income Tax Rates Paid by United States Corporations in 1972
​February 1978 ​Taxation of Americans Working Overseas: Revenue Aspects of Recent Legislative Changes and Proposals
​May 1976 ​Study of Pension Plan Terminations, 1974
​December 1946 ​​The Postwar Corporation Tax Structure
​October 1944 ​Excise Taxes: United States, Canada, and United Kingdom

Reports to Congress

Periodically, Congress mandates that Treasury report on a specific topic about which Congress would like to know more.Here you can find these reports. These studies are often written in cooperation with other Federal agencies.

​Date Report​
​July 2016 ​Strengthening Earned Income Tax Credit Compliance through Data Driven Analysis
May 2014​​ ​Coordinating the American Opportunity Tax Credit and the Federal Pell Grant
March 2014 ​Taxation of Social Security and Railroad Retirement Benefits in Calendar Years 2005 through 2009
​December 2011 Tribal Economic Development Bond Provision under Section 7871 of the Internal Revenue Code
​December 2011 Supporting Organizations and Donor Advised Funds
​December 2010 International Trade Data System
​May 2010 COBRA Premium Assistance (Interim)
​April 2010 Charity-Owned Life Insurance
​January 2009 ​Taxation of Social Security and Railroad Retirement Benefits in Calendar Years 1997 through 2004
​January 2007 ​Earnings Stripping, Transfer Pricing and U.S. Income Tax Treaties (Additional citation information is availablehere)
​December 2003 Return-Free Tax Systems: Tax Simplification Is a Prerequisite
​January 2001 Comparing Credit Unions With Other Depository Institutions
​January 2001 ​Taxation of Social Security and Railroad Retirement Benefits in Calendar Years 1994, 1995, and 1996
​October 2000 Scope and Use of Taxpayer Confidentiality and Disclosure Provisions – Volume 1
​October 2000 Tax Benefits For Adoption
​July 2000 Depreciation Recovery Periods and Methods
​October 1999 ​Penalty and Interest Provisions of the Internal Revenue Code
​July 1998 Taxation of Social Security and Railroad Retirement Benefits in Calendar Year 1993
​May 1998 Income Tax Compliance by US Citizens and Permanent Residents Residing Outside the UnitedStates and Related Issues
​February 1998 ​Joint Liability and Innocent Spouse Issues
​December 1997 ​Credit Unions
​June 1997 ​Taxation of Diesel Fuel Used in Noncommercial Motorboats
​April 1997 Netting of Interest on Tax Overpayments and Underpayments
​April 1997 Nonhighway Recreational Fuel Taxes Fiscal Years 1994 and 1995
​January 1993 ​FraternalBenefit Societies
​January 1992 ​Tax Treatment of Deferred Compensation Under Section 457
​September 1991 Depreciation of Business-Use Light Trucks
​September 1991 Tax Treatment of Bad Debts by Financial Institutions
​May 1991 ​Effect of the Full Funding Limit on Pension Benefit Security
​April 1991 ​Property and Casualty Insurance Company Taxation
​April 1991 Depreciation of Business-Use Passenger Cars
​March 1991 ​Taxation of Technical Services Personnel: Section 1706 of the Tax Reform Act of 1986
​March 1990 ​Widely Held Partnerships: Compliance and Administration Issues
​March 1990 Depreciation of Fruit and Nut Trees
​March 1990 Depreciation of Horses
​March 1990 Depreciation of Scientific Instruments
​August 1989 ​Depreciation of Clothing Held for Rental
​March 1989 ​The Operation and Effect of the Possessions Corporation System of Taxation: Sixth Annual Report
​December 1987 ​​Evasion of the Federal Gasoline Excise Tax
​May 1986 ​Use of Tax Subsidies for Employment
​September 1985 ​Capital Gains Tax Reductions of 1978
​July 1985 ​The Operation and Effect of the Possessions Corporation System of Taxation: Fourth Annual Report
​May 1984 ​Impact of All Savers Certificates on Savings
​February 1983 ​The Operation and Effect of the Possessions Corporation System of Taxation: Fourth Annual Report
​June 1980 The Operation and Effect of the Possessions Corporation System of Taxation: Third Annual Report​
​June 1979 ​The Operation and Effect of the Possessions Corporation System of Taxation: Second Annual Report
​June 1978 ​The Operation and Effect of the Possessions Corporation System of Taxation: First Annual Report

 

 

Tax Reform Reports

This table contains some of the tax reform proposals published by the Department of the Treasury or commissioned by the President.

​Date ​Report
January 2021 Receipts and TCJA Forecasts
​January 2017 ​The Case for Responsible Business Tax Reform
​April 2016 ​The President's Framework for Business Tax Reform: An Update
Joint Report by the White House and the Department of Treasury
​February 2012 ​The President's Framework for Business Tax Reform
Joint Report by the White House and the Department of Treasury
​August 2010 ​The Report on Tax Reform Options: Simplification, Compliance, and Corporate Taxation
Report of the President’s Economic Recovery Advisory Board
​November 2005 ​Simple Fair and Pro Growth: Proposals to Fix Americas Tax System
​December 1992 A Recommendation for the Integration of the Individual and Corporate Tax Systems
January 1992​ ​Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once
​May 1985 The President’s Tax Proposals to the Congress for Fairness, Simplicity, and Growth
​November 1984 Tax Reform for Fairness, Simplicity, and Economic Growth: The Treasury Department Report to the President​
Volume 1: Overview
Volume 2: General Explanation of the Treasury Department Proposals
Volume 3: Value-Added Tax
​January 1978 ​The President's 1978 Tax Program: Introduction
I. Detailed Description Overview
II. Tax Treatment of Individuals
III. Tax Exempt Financing
IV. Tax Treatment of Business
V. Excise Taxes
​October 1977 ​Blueprints for Basic Tax Reform

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