November 6, 2009
Pelosi Health Care Plan: Who Pays the Surtax?
By Rea S. Hederman, Jr., and Guinevere Nell
(WebMemo #2687)
The Pelosi health care plan relies on a large surtax that would gradually encompass all American taxpayers, much like the dreaded Alternative Minimum Tax does. ...
October 29, 2009
Tax on High-End Health Insurance Policies Takes the Low Road
By J. D. Foster, Ph.D.
(WebMemo #2667)
The Joint Tax Committee recently shed important new light on the proposed "Cadillac excise tax" contained in the Senate Finance Committee’s health care bill.
October 19, 2009
Baucus Health Insurance Excise Tax Misses the Mark
By Curtis S. Dubay
(WebMemo #2654)
The Baucus plan's excise tax on "Cadillac" health insurance plans would fall mostly on low- and middle-income workers.
September 30, 2009
Sin Taxes on Soda, Alcohol, and Cigarettes: Congress's Latest Vice
By Curtis S. Dubay
(WebMemo #2635)
Congress should drop its efforts to levy sin taxes and targeted taxes. They lead only to higher deficits and higher taxes.
September 23, 2009
Current Health Insurance Reform Proposals vs. Real Reform and Economic Growth
By Karen A. Campbell
(Backgrounder #2321)
Current proposals for health care reform would exacerbate existing problems in the U.S. health care system and weaken the economy. In particular, the proposed surtax ...
August 28, 2009
Economics of Play-or-Pay Mandates in Health Care Reform Bills
By D. Mark Wilson
(Backgrounder #2312)
The play-or-pay mandates in the health care reform bills, which require employers to offer health insurance to their workers or pay a tax to the ...
August 27, 2009
Budget Update Shows No Need for Tax Hikes
By Curtis S. Dubay
(WebMemo #2597)
The OMB and CBO budget updates show that spending cuts—not tax increases—are necessary to bring deficits under control.
August 25, 2009
New Budget Estimates Show Unsustainable Spending and Debt
By Brian M. Riedl
(WebMemo #2595)
The OMB's new budget spending estimates are alarming and absolutely unsustainable-and are the true cause of these appalling levels of deficit and debt.
August 5, 2009
Kerry's Excise Tax on "Gold-Plated" Health Insurance Policies
By Edmund F. Haislmaier
(WebMemo #2578)
Senator John Kerry has suggested a new excise tax on "gold-plated" health insurance policies. But this is not the right way to go.
August 3, 2009
Seven Myths About Taxing the Rich
By Curtis S. Dubay
(Backgrounder #2306)
Raising taxes on the rich would increase the progressivity of the already highly progressive tax code. It would also damage economic growth by stifling job ...
July 27, 2009
Keynesian Fiscal Stimulus Policies Stimulate Debt--Not the Economy
By J. D. Foster, Ph.D.
(Backgrounder #2302)
The federal government has poured extraordinary amounts of fiscal stimulus into the economy two years running, yet unemployment continues to rise with the national debt. ...
July 23, 2009
House Bill to Hit Small Businesses with Surtax
By Rea S. Hederman, Jr.
(WebMemo #2556)
The large tax increases proposed by House Ways and Means Chairman Charlie Rangel (D-NY) would harm over a million small businesses, making them less likely ...
July 23, 2009
Senator Kerry's Tax on Health Insurance Companies Would Hit Everyone with Insurance
By J. D. Foster, Ph.D.
(WebMemo #2561)
Taxing health insurance companies is a bad, backdoor alternative to the more sensible, more transparent policy of capping the exclusion for employer-sponsored health insurance.
July 21, 2009
Employer Health Care Mandates: Taxing Low-Income Workers to Pay for Health Care
By James Sherk and Robert A. Book, Ph.D.
(WebMemo #2552)
Congressional rhetoric to the contrary, much of the burden of paying for an employer mandate will fall on ordinary Americans, and lower-income workers will be ...
July 15, 2009
Income Tax Surtax Should Not Fund Government Health Care Expansion
By Brian M. Riedl and Curtis S. Dubay
(WebMemo #2544)
Congress is reportedly considering raising taxes by at least $540 billion over 10 years to fund President Obama's health care initiative through a "surtax" on ...
July 9, 2009
Value-Added Tax: No Solution for Health Care or Fiscal Woes
By Curtis S. Dubay
(WebMemo #2532)
Congress should resist calls for a VAT on top of all the taxes Americans already pay.
July 9, 2009
A Third Stimulus? Don't Repeat the Same Failures
By J. D. Foster, Ph.D., and Rea S. Hederman, Jr.
(WebMemo #2533)
Congress and the Administration should jettison their ideology to pursue policies that will help the economy in the short and long term.
July 2, 2009
Obama Jobs Deficit Swells Again by Nearly Half a Million
By J. D. Foster, Ph.D.
(WebMemo #2520)
Today's release of the nation's employment figures by the Department of Labor show that the nation is still waiting for even a few of President ...
July 1, 2009
How to Design a Tax Cap in Health Care Reform
By Stuart M. Butler, Ph.D.
(WebMemo #2517)
The Obama Administration and congressional Democrats have recently opened the door to a change in the tax treatment of employer-sponsored health benefits as part of ...
July 1, 2009
How Reforms to the Tax Treatment of Health Insurance Benefit the Middle Class
By Greg D’Angelo, Rea S. Hederman, Jr., and Paul L. Winfree
(WebMemo #2518)
Health reform proposals recently introduced in Congress--such as the Patients' Choice Act of 2009--seek to replace the current income tax exclusion with a fairer, flatter ...
June 16, 2009
The Death Tax: Another Obama Tax Hike Target
By Curtis S. Dubay
(WebMemo #2489)
President Obama should stop hiking taxes and restrain spending immediately. The economy is in a precarious position and cannot afford the damage tax hikes will ...
June 1, 2009
Income Tax Will Become More Progressive Under Obama Tax Plan
By Curtis S. Dubay
(Backgrounder #2280)
Tax progressivity discourages hard work, savings, investing, and entrepreneurship. Discouraging these catalysts of economic growth is always counterproductive, but doing so during a severe recession ...
May 22, 2009
Killing the Entrepreneurial Spirit: Government Is Not a Good Investor
By Karen A. Campbell Ph.D.
(WebMemo #2455)
President Barack Obama calls his stimulus bill and proposed budget an "investment" plan. But this plan is based on the faulty assumption that only government ...
May 21, 2009
The Results Are In: Stimulus Bill Neither Timely Nor Targeted
By Patrick Tyrrell
(WebMemo #2454)
As The Heritage foundation predicted, the stimulus bill is neither timely nor targeted. Only time will tell if it is temporary.
May 18, 2009
Who Will Pay for President Obama's Tax Increases?
By Michael G. Franc
(Backgrounder #2271)
The President proposes reinstating the 36 and 39.6 percent rates (up from 33 and 35 percent) for taxpayers earning more than $250,000 (married) and $200,000 ...
May 18, 2009
2010 Budget Resolution Raises Taxes and Hurts Economic Recovery
By Curtis S. Dubay
(WebMemo #2452)
Congress recently passed the fiscal year 2010 budget resolution, which includes several provisions that will significantly raise taxes and hurt economic recovery.
May 11, 2009
Obama's Dividend and Capital Gains Tax Hike Would Hurt Seniors
By Curtis S. Dubay
(WebMemo #2433)
President Obama's "Budget Blueprint" proposes to raise the tax rate on dividends and capital gains from 15 percent to 20 percent. This tax hike would ...
May 8, 2009
Obama Jobs Deficit Grows by Another 563,000
By J. D. Foster, Ph.D.
(WebMemo #2430)
The President's policies will more likely decrease employment than help to reach his target.
May 5, 2009
Obama International Tax Plan Would Weaken Global Competitiveness
By J. D. Foster, Ph.D., and Curtis S. Dubay
(WebMemo #2426)
President Obama and Treasury Secretary Geithner unveiled a tax reform plan yesterday that, if enacted, would seriously damage the international competitiveness of U.S. businesses.
May 4, 2009
The Rich Pay More Taxes: Top 20 Percent Pay Record Share of Income Taxes
By Curtis S. Dubay
(WebMemo #2420)
Since the passage of the 2001 and 2003 tax cuts, critics have claimed incessantly that they disproportionately benefited the rich while burdening the poor. Now ...
April 30, 2009
Global Competitiveness and the Corporation Income Tax
By Douglas Holtz-Eakin and Gordon Gray
(Backgrounder #2265)
Over the past several decades, other nations have generally lowered their corporate tax rates, while the U.S. has kept its rate largely unchanged. The U.S. ...
April 29, 2009
The Economic Impact of the Proposed Capital Gains Tax Increase
By Curtis S. Dubay
(WebMemo #2418)
President Obama’s recently released “Budget Blueprint” proposes raising the tax rate on capital gains from 15 percent to 20 percent. In real terms (that is, ...
April 10, 2009
Proposed Decrease in Charitable Tax Deduction Crowds Out Civil Society
By Ryan Messmore
(Backgrounder #2258)
President Barack Obama’s proposal to raise taxes and reduce charitable deductions for the wealthy mistakenly suggests that government bureaucracy can deploy citizens’ resources more effectively ...
April 3, 2009
Obama's Proposal to Reduce Charitable Deductions Would Hurt Civil Society, Expand Government
By Ryan Messmore
(WebMemo #2379)
Congress should resist President Obama's proposal to reduce the tax deduction rate on charitable gifts from high-income earners.
March 23, 2009
Obama's Stimulus Has "Spread the Wealth Around": Are Tax Hikes Next?
By Curtis S. Dubay
(WebMemo #2354)
President Obama famously said during the campaign that he thinks the economy works best when "we spread the wealth around." He is wasting no time ...
March 16, 2009
The Obama Budget: Spending, Taxes, and Doubling the National Debt
By Brian M. Riedl
(Backgrounder #2249)
President Obama has framed his budget as a break from the Bush Administration’s policies. However, Obama’s budget would double the publicly held national debt to ...
March 16, 2009
Obama Jobs Deficit Grows: 651,000 Reasons to Cut Tax Rates
By J. D. Foster, Ph.D.
(WebMemo #2345)
President Obama pledged to create 3.5 million new jobs by 2010. The President's jobs promise means total employment should be at least 138.6 million by ...
March 13, 2009
Time for a Real Change: Repeal the Corporate Income Tax
By Karen A. Campbell, Ph.D.
(Backgrounder #2248)
America's corporate income tax rate is one of the world's highest and imposes indirect costs in the form of reduced investment, lower wages, lower productivity, ...
March 11, 2009
D.C. Voting Rights: No Representation? No Taxation!
By Robert A. Book, Ph.D.
(WebMemo #2338)
Simply exempting D.C. residents from federal taxes would help revitalize the District -- and do so in a way consistent with what the Founders had ...
February 5, 2009
New Stimulus Tax Deductions Just Another Bailout for Detroit Automakers
By Curtis S. Dubay
(WebMemo #2275)
The Senate recently tacked on two new income tax deductions as part of the stimulus bill in yet another attempt to help the ailing auto ...
January 29, 2009
The American Option: A Jobs Plan That Works
By the Honorable Jim DeMint
(Heritage Lecture #1108)
The House stimulus bill does virtually nothing to stimulate the economy while it wastes billions of taxpayer dollars. A better way that will actually stimulate ...
January 26, 2009
"Making Work Pay" Credit Will Not Stimulate the Economy
By Curtis S. Dubay
(WebMemo #2240)
President Barack Obama's "Making Work Pay" tax credit is a major piece of the fiscal stimulus plan currently being debated in Congress. The new credit ...
January 26, 2009
Building a Better Stimulus Bill
By Rea S. Hederman, Jr., and Ryan Tang
(WebMemo #2247)
The tax cuts that are currently part of the stimulus bills and supported by President Obama rely on increased consumer spending instead of boosting investment ...
January 21, 2009
Key Questions for Timothy Geithner, Nominee for Treasury Secretary
By J. D. Foster, Ph.D.
(WebMemo #2232)
The United States Senate will soon consider the nomination of Timothy Geithner to be Treasury secretary of the United States. The following are a few ...
January 13, 2009
Cut Tax Rates and Create 2.5 Million—No, 3.5 Million New Jobs
By J. D. Foster, Ph.D.
(WebMemo #2218)
President-elect Barack Obama has pledged to create 3.5 million new jobs by the end 2010. But he only quick, and effective, remedy is to cut ...
December 3, 2008
Growth, Deficits, and the Future
By J. D. Foster, Ph.D.
(WebMemo #2150)
Paul Krugman, in his article in The New York Times on December 1, “Deficits and the Future,” discusses deficit spending reflecting both the weakening state ...
December 3, 2008
Permanent Tax Relief - Not Tax "Holidays" - Stimulates Economic Growth
By Stuart M. Butler, Ph.D.
(WebMemo #2152)
Fiscal policy in the form of short-term tax holidays, or temporary spending jolts, will not rekindle economic growth; only long-term reductions in marginal tax rates ...
December 3, 2008
Cutting Taxes to Promote Growth and Restore Fairness: A Memo to President-elect Obama
By Alison Acosta Fraser and Curtis S. Dubay
(Special Report #29)
President-elect Obama, a centerpiece of your campaign was your pledge to cut taxes for 95 percent of American workers. Middle-class voters, especially, connected strongly with ...
October 30, 2008
How the Obama and McCain Tax Plans Will Affect America's Small Businesses
By Guinevere Nell
(Backgrounder #2203)
While Senator Obama claims to raise taxes only on the "rich," the group he is targeting is mostly entrepreneurs. More than a third of small ...
October 23, 2008
Economic Recovery: Options and Challenges
By William W. Beach
(Testimony )
The stock market turmoil that has captured everyone's attention is rooted in the ongoing crisis in credit markets and aggravated by the slowdown in general ...
October 17, 2008
Job Creation from the Obama and McCain Tax Plans: A State-by-State Analysis
By Shanea J. Watkins, Ph.D.
(WebMemo #2105)
A recent Heritage Foundation Center for Data Analysis report describes the economic outcomes that can be expected based on the presidential candidates' proposed tax plans. ...
October 15, 2008
The Obama and McCain Tax Plans: How Do They Compare?
By William Beach, Karen Campbell, Ph.D., Rea S. Hederman, Jr., and Guinevere Nell
(Center for Data Analysis Report #08-09)
The results in this paper are based on the specific tax policy proposals of Senator Barack Obama and Senator John McCain. The economy improves under ...
October 15, 2008
Obama's and McCain's Tax Plans: A Mixed Bag
By J. D. Foster, Ph.D.
(WebMemo #2101)
Senators John McCain (R–AZ) and Barack Obama (D–IL) have released tax plans indicating their priorities when one of them becomes President of the United States. ...
September 26, 2008
House Tax Extenders Bill Is Bad for Business and the Economy
By Rea S. Hederman, Jr., and Nicolas Loris
(WebMemo #2084)
The tax extenders legislation that passed the House 257–166 on September 26 has significant problems. The tax cuts and increased spending in the bill are ...
September 8, 2008
Ten Myths About Budget Deficits and Debt
By Brian M. Riedl
(Backgrounder #2178)
The Bush tax cuts did not cause the budget deficit because the budget would have still fallen into deficit due to national security, runaway spending, ...
July 30, 2008
Senate Tax Extenders: Another Sneaky Tax Hike
By J. D. Foster, Ph.D and Stephen Keen
(WebMemo #2006)
The "Jobs, Energy, Families, and Disaster Relief Act of 2008" is set for a cloture vote in the Senate. The legislation includes an Alternative Minimum ...
June 26, 2008
European Levels of Taxation: Barack Obama's Tax Plan
By Rea S. Hederman and Patrick Tyrrell
(WebMemo #1973)
Barack Obama's tax plan would give the United States one of the highest tax rates in the industrialized world.
June 25, 2008
AMT Patch Bill Disguises a Tax Hike, Again
By J.D. Foster, Ph.D.
(WebMemo #1968)
There they go again. The House of Representatives passed another huge tax increase. Earlier in the year they passed a big, economically harmful tax hike ...
June 18, 2008
The Tax Relief Program Worked: Make the Tax Cuts Permanent
By . D. Foster, Ph.D.
(Backgrounder #2145)
The 2001 and 2003 tax reduced tax burdens and got the economy growing again: lowering tax rates, reducing the tax bias against saving and investment, ...
June 5, 2008
War Funding Bill: PAYGO Awry, Surtaxing Toward GI Benefits
By J.D. Foster, Ph.D.
(WebMemo #1947)
The Congress is readying legislation to fund the wars in Iraq and Afghanistan, and threatening to load up the bill with unrelated related programs and ...
April 15, 2008
Economic Effects of Increasing the Tax Rates on Capital Gains and Dividends
By William Beach, Rea S. Hederman, Jr., and Guinevere Nell
(WebMemo #1891)
On December 31, 2010, the low tax rates on capital gains and dividends enacted in 2003 will increase to the higher level that applied prior ...
April 14, 2008
Coming Together on Tax Simplification: AMT and Extending the Tax Cuts
By Guinevere Nell
(WebMemo #1888)
Several proponents of small government oppose repeal of the individual alternative minimum tax (AMT) despite that tax's confusing strictures, bureaucratic nature, and excessive demands on ...
March 31, 2008
The Isakson Tax Credit: Another Approach that Won't Fix the Mortgage Mess
By David C. John
(WebMemo #1873)
Unfortunately, there are no simple or quick solutions to a highly complex financial situation.
March 13, 2008
Fair Tax Policy Requires a Fair Revenue Baseline
By J. D. Foster, Ph.D.
(WebMemo #1848)
Congress should use the budget resolution to correct the bias toward higher taxes in the CBO's budget projections.
March 11, 2008
The House Budget Resolution: Tax Hikes Would Harm Economy, Taxpayers
By Shanea Watkins, Ph.D.
(WebMemo #1844)
This WebMemo projects the likely impact of the House budget resolution in states and congressional districts.
March 11, 2008
Tax Hikes Hiding in Budget Resolutions' Treatment of AMT Patch
By J. D. Foster, Ph.D.
(WebMemo #1846)
Congress should include language in the budget resolution to extend the AMT patch without an accompanying tax hike.
March 10, 2008
The House Budget's $3,000-per-Household Tax Increase
By Brian M. Riedl
(WebMemo #1842)
The White House has responsibly pledged to veto legislation with tax and spending increases that would follow from these proposals. Congress should start over and ...
March 7, 2008
Jobs Picture Darkens
By Rea S. Hederman, Jr., and James Sherk
(WebMemo #1839)
The federal government should ease the burdens it imposes on businesses and entrepreneurs.
March 4, 2008
Tax Cuts, Not the Clinton Tax Hike, Produced the 1990s Boom
By J.D. Foster, Ph.D.
(WebMemo #1835)
The 1993 tax increase probably slowed the economy compared to what it could have achieved.
February 26, 2008
No Economic Silver Lining in Tax Hikes
By J. D. Foster, Ph.D.
(WebMemo #1826)
A new theory mistakenly suggests that higher taxes may be benign or even beneficial to economic growth.
February 25, 2008
Tax Hikes, Economic Clouds, and Silver Linings: A Review of Deficits and the Economy
By J. D. Foster, Ph.D.
(Backgrounder #2095)
Recent empirical work using different approaches affirms the traditional view that there is a clear and robust relationship between lower taxes and higher economic output. ...
February 25, 2008
Executive Summary: Tax Hikes, Economic Clouds, and Silver Linings: A Review of Deficits and the Economy
By J. D. Foster, Ph.D.
(Executive Summary #2095)
Executive Summary: Recent empirical work using different approaches affirms the traditional view that there is a clear and robust relationship between lower taxes and higher ...
February 25, 2008
Federal Spending By the Numbers 2008
By Brian M. Riedl
(WebMemo #1829)
A detailed explanation of recent trends in federal spending.
February 14, 2008
The 2008 House Energy Tax Bill: Repeating Past Mistakes
By Ben Lieberman
(WebMemo #1816)
By taxing successful energy sources and subsidizing failed ones, the House bill would raise prices for consumers and reduce energy security.
February 6, 2008
Benefits of the President's Proposed Standard Deduction for Health Insurance
By J.D. Foster, Ph.D.
(WebMemo #1799)
Correcting the tax treatment of private health insurance would strengthen the consumer-driven market forces that should discipline health care prices.
February 4, 2008
President's Budget Would Restrain Entitlements and Domestic Discretionary Spending
By Brian M. Riedl
(WebMemo #1794)
Lawmakers should seriously examine the President's proposals to bring long-term sustainability to entitlement spending.
January 30, 2008
The Transportation Commission's Proposed 200 Percent Gas Tax Increase: One of Several Bad Ideas in Its Report
By Ronald D. Utt, Ph.D.
(Backgrounder #2103)
The National Surface Transportation Policy and Revenue Commission has recommended raising the gasoline tax by 218 percent over the next five years to fund new ...
January 25, 2008
RSC Stimulus Proposal Would Be a Move in the Right Direction
By Tom Finnigan
(WebMemo #1779)
As an alternative to rebates, this proposal would lower the tax and regulatory burden on businesses.
January 25, 2008
President Bush Should Keep His Pledge to Halve the Number of Earmarks
By Brian M. Riedl
(WebMemo #1780)
President Bush should sign an executive order cancelling the vast majority of earmarks.
January 24, 2008
The House Stimulus Package: The Good and the Bad
By Rea S. Hederman, Jr.
(WebMemo #1778)
Certain elements would boost the economy, but other provisions should be omitted.
January 18, 2008
Why Tax Rate Reductions Are More Stimulative Than Rebates: Lessons from 2001 and 2003
By Brian M. Riedl
(WebMemo #1776)
Lawmakers currently examining economic stimulus proposals should reject rebates in favor of tax rate reductions.
December 17, 2007
CBO Confirms: Long-Run Fiscal Outlook Remains Grim
By J.D. Foster, Ph.D.
(WebMemo #1749)
Congress and the Administration must work together to pass meaningful reforms to entitlement programs and the health care market.
December 13, 2007
The AMT Patch: A Few Months Late and $51 Billion Heavy
By J.D. Foster, Ph.D.
(WebMemo #1745)
Congress must prevent an unnecessary tax hike and should reform the budget rules to eliminate the threat of similar tax hikes in the future.
December 10, 2007
Paying More at the Pump: Energy Bill Would Increase Gas Prices
By William W. Beach and Shanea Watkins, Ph.D.
(WebMemo #1729)
H.R. 6 could increase the price of regular unleaded gasoline from $3.06 per gallon to $5.02 by 2016.
November 14, 2007
President's Budget Vetoes Put Needed Brake on Congressional Spending
By Brian M. Riedl
(WebMemo #1702)
Congress should trim pork and other excessive spending from the appropriations bills.
November 7, 2007
AMT Fix Becomes Massive Tax Hike Via Misleading CBO Baselines
By J.D. Foster, Ph.D.
(WebMemo #1695)
The CBO's misleading baseline assumptions disguise a massive tax hike as a revenue-neutral proposal.
November 7, 2007
The End of Pro-Growth Tax Policy: How the Rangel Tax Bill Could Affect the U.S. Economy
By William W. Beach and Guinevere Nell
(WebMemo #1697)
At stake in the current debate is a shift in tax policy from emphasizing growth in the economy to emphasizing tax increases that would pay ...
October 31, 2007
Making Good Policy Out of a Bad AMT
By J. D. Foster, Ph.D.
(Backgrounder #2082)
The majority party in Congress threatens to use extension of the alternative minimum tax patch as a ruse to raise taxes, which could leave a ...
October 26, 2007
The Rangel Tax Bill: Roses Among the Thorns
By JD Foster, Ph.D.
(WebMemo #1679)
Although it would hurt the economy with a massive tax increase, this bill also contains laudable features that Congress should pursue in separate legislation.
October 22, 2007
A Scare for the Web: Will Congress Let the Internet Tax Ban Expire?
By James L. Gattuso
(WebMemo #1673)
Congress should make permanent the moratorium on the taxation of Internet access.
September 28, 2007
Increasing the National Debt Limit Should Spur Congress to Tackle Entitlements
By Nicola Moore
(WebMemo #1648)
Congress must reform entitlements in order to avoid unsustainable levels of debt in the future.
September 27, 2007
State and Local Tax Hikes Add to Federal Tax Relief Pressures
By JD Foster, Ph.D.
(WebMemo #1647)
To pay for tax relief and higher-priority spending at the federal level, policymakers should cut back on federal grants to the states.
September 26, 2007
Taxpayers, Beware: Record Tax Burden Is Rising
By JD Foster, Ph.D.
(WebMemo #1639)
Before launching a new spate of tax hikes, Members of Congress should consider the historical context of overall tax levels and where those levels are ...
September 21, 2007
Rising State and Local Tax Burden Crowds Federal Tax Policy
By JD Foster, Ph.D.
(WebMemo #1628)
Members of Congress looking to raise federal taxes may be in for a surprise.
September 10, 2007
The Subprime Mortgage Crunch: Providing Tax Relief for Ex-Homeowners
By JD Foster, Ph.D.
(WebMemo #1603)
The President’s package of initiatives, while well intentioned, is misguided. A better approach would be to correct the tax treatment of cancelled mortgage debt.
September 7, 2007
The August Jobs Report: Mixed Signals Send a Warning to Congress
By James Sherk
(WebMemo #1601)
As most Americans' lives continue to improve, Congress must refrain from enacting policies that could tip the economy into recession.
July 27, 2007
Beware of Taxation of Private Equity Partnerships
By Stuart M. Butler, Ph.D.
(WebMemo #1571)
Despite the talk of reform and loophole closing, the aim of these bills is clear: to raise taxes even faster than under current law.
July 12, 2007
Mid-Session Budget Review Shows Surging Tax Revenues
By Brian M. Riedl
(WebMemo #1549)
Though a rapid increase in federal revenues shows that the 2003 tax cuts have succeeded in boosting economic activity, the entitlement spending tsunami still threatens ...
July 6, 2007
Fireworks for the June Jobs Report
By Rea S. Hederman, Jr., and James Sherk
(WebMemo #1539)
In light of strong job creation and low unemployment, Congress should make the Bush tax cuts permanent and refrain from meddling in the labor market, ...
May 17, 2007
Budget Resolution Calls for Massive Tax Hikes and Spending Increases
By Brian M. Riedl
(WebMemo #1460)
Lawmakers should go back to the drawing board and write a budget that meets the President's spending targets, deals realistically with coming entitlement costs, and ...
May 7, 2007
Tax Increases Ahead: The Impact of the House Budget Resolution, By Congressional District
By Shanea Watkins, Ph.D.
(Backgrounder #2031)
As it currently stands, the House budget resolution proposes to allow the Bush tax cuts to expire, which could cause the average taxpayer to face ...
April 17, 2007
Calibrating Macroeconomic and Microsimulation Models to CBO's Baseline Projections
By Tracy L. Foertsch, Ph.D. and Ralph A. Rector, Ph.D.
(Center for Data Analysis Report #07-02)
Changes in tax policy can influence economic incentives to work, save, and invest. Subsequent changes in employment and incomes can affect federal tax revenues. Dynamic ...
April 13, 2007
Closing the Tax Gap Means Taxpayers Beware!
By Alison Acosta Fraser and William Packer
(WebMemo #1424)
Efforts to raise compliance would have a negative impact on economic growth, individual freedom, and the burden of tax compliance.
April 10, 2007
Senate Budget Resolution Fails to Address Tax Gap Problems
By Rea S. Hederman, Jr.
(WebMemo #1419)
If Congress wants to close the tax gap, it should focus on tax simplification.
March 22, 2007
The Senate Budget: A $2,641 Per Household Tax Increase and No Entitlement Reforms
By Brian M. Riedl
(WebMemo #1405)
The Senate budget relies on massive tax increases while ignoring the coming tsunami in Social Security, Medicare, and Medicaid spending.
February 27, 2007
Increasing IRS Tax Collection Powers Threatens More IRS Abuse: The New Congress Moves to Close the "Tax Gap"
By William W. Beach
(WebMemo #1373)
Strengthening the police powers of the IRS should be the very last step taken to collect more revenues.
February 15, 2007
The 2001 and 2003 Bush Tax Cuts: Economic Effects of Permanent Extension
By Tracy L. Foertsch, Ph.D., and Ralph A. Rector, Ph.D.
(WebMemo #1361)
Extending these tax cuts would boost U.S. GDP, employment, incomes, and federal tax collections consistently over the next 10 years.
February 1, 2007
The Triple Whammy of Taxes: How the AMT, Repealing the Bush Tax Cuts, and the Social Security Wage Cap Would Raise Taxes on Millions of Americans
By Rea S. Hederman, Jr., Alison Acosta Fraser, William W. Beach
(WebMemo #1334)
Three tax increases that would harm the economy and subject millions of taxpayers to significantly higher marginal tax rates.
January 29, 2007
Ten Myths About the Bush Tax Cuts
By Brian M. Riedl
(Backgrounder #2001)
The 110th Congress must decide whether to write a budget extending, expiring, or repealing the Bush tax cuts. Repealing the Bush tax cuts would not ...
January 16, 2007
Congress Should Reject New Taxes and Curb Exploding Entitlements
By Stuart M. Butler, Ph.D., and Alison Acosta Fraser
(WebMemo #1313)
Any tax increase would be a real and unacceptable threat to America’s prosperity.
January 16, 2007
Why tax cuts matter
By Steve Forbes
(WebMemo #1309)
The following is Steve Forbes' November 13 address to members of The Heritage Foundation’s Executive Committee at the fall 2006 President’s Club meeting, held at ...
January 16, 2007
Fiscal conservatism after the 2006 elections
By Larry Kudlow
(WebMemo #1310)
The following is Larry Kudlow's November 13 address to members of The Heritage Foundation's President's Club at the fall 2006 President’s Club meeting, held at ...
January 5, 2007
Bush's Call For Fiscal Restraint: Entitlement Control is the Key
By Stuart Butler, Ph.D.
(WebMemo #1298)
While the goal of balancing the budget in five years has a popular ring to it, the real threat to the economy and families is ...
December 7, 2006
Dynamic Analysis at Treasury: What Are the Next Steps?
By Tracy L. Foertsch, Ph.D.
(Backgrounder #1989)
A Dynamic Analysis Division in the Office of Tax Analysis could build on work already underway at the Congressional Budget Office and Joint Committee on ...
November 22, 2006
A Dynamic Analysis of the 2001 and 2003 Bush Tax Cuts: Applying an Alternative Technique for Calibrating Macroeconomic and Microsimulation Models
By Tracy L. Foertsch, Ph.D., and Ralph A. Rector, Ph.D.
(Center for Data Analysis Report #06-10)
The authors use a microsimulation model of the federal individual income tax and the Global Insight short-term U.S. Macroeconomic Model to analyze the dynamic economic ...
October 25, 2006
Fiscal Policy Lessons from Europe
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1979)
Living standards are much higher in America than in Europe, unemployment is far lower, and growth is much stronger; left unchecked, however, the growing burden ...
October 25, 2006
Executive Summary: Fiscal Policy Lessons from Europe
By Daniel J. Mitchell, Ph.D.
(Executive Summary #1979)
Executive Summary: Living standards are much higher in America than in Europe, unemployment is far lower, and growth is much stronger; left unchecked, however, the ...
October 13, 2006
The 2006 Budget Numbers Show Impact of Pro-Growth Tax Policy, But Also Continued Spending Increases
By Daniel J. Mitchell
(WebMemo #1237)
The FY2006 budget numbers demonstrate the benefits of maintaining pro-growth tax policies, but also the need to reduce spending and reform entitlement programs.
September 21, 2006
Hoping to Restore Growth, Voters Rebel Against Sweden's High-Tax Welfare State
By Daniel J. Mitchell
(WebMemo #1219)
Swedes send message to high tax Social Democrats.
August 17, 2006
The Treasury Department's Dynamic Analysis of President Bush's Tax Relief Plan: A Summary and Evaluation
By Tracy L. Foertsch, Ph.D., and Ralph A. Rector, Ph.D.
(Center for Data Analysis Report #06-06)
The Office of Tax Analysis's July 25 summary of its dynamic analysis of the President's proposal to make permanent certain expiring provisions of EGTRRA and ...
August 2, 2006
Dog Days in the Senate
By William W. Beach
(WebMemo #1185)
Tax legislation would breathe new life into left-wing policy prescriptions.
July 28, 2006
What Is Really Happening to Government Revenues: Long-Run Forecasts Show Sharp Rise in Tax Burden
By Daniel J. Mitchell, Ph.D., and Stuart M. Butler, Ph.D.
(Backgrounder #1957)
Instead of raising taxes even faster than projected in an effort to catch up with out-of-control spending, the wise course is to tackle the explosion ...
May 17, 2006
A Victory for Taxpayers and the Economy
By Tracy L. Foertsch, Ph.D.
(WebMemo #1082)
This afternoon, President George W. Bush signed the Tax Increase Prevention and Reconciliation Act of 2005 (H.R. 4297), which Congress passed last week.
May 8, 2006
Economy Will Benefit If Lawmakers Extend 15 Percent Tax Rate on Dividends and Capital Gains
By Daniel J. Mitchell, Ph.D.
(WebMemo #1066)
Lower tax rates on dividends and capital gains have proven successful.
April 7, 2006
March Employment Growth Shows that Congress Should Finish Its April Tax Bill
By Rea S. Hederman Jr. and James Sherk
(WebMemo #1032)
Americans should take a moment during this busy week of filing their tax returns to reflect on how much the 2003 tax cuts reduced their ...
February 16, 2006
Make the Dividend and Capital Gains Tax Rates Permanent to Keep the Economy Growing
By Rea S. Hederman, Jr., and William W. Beach
(Backgrounder #1914)
Thanks in part to the reduced cost of capital, business investment has grown in every quarter since the 2003 tax cut, but the average taxation ...
February 9, 2006
The Bush Budget's Hidden Gold: Dynamic Scoring Comes to the Treasury
By William W. Beach
(WebMemo #994)
At last, real economics will guide tax policy.
February 7, 2006
The President's Tax Agenda: Pro-Growth Measures Jeopardized by Excessive Spending and Misguided Focus on Deficit
By Daniel J. Mitchell, Ph.D.
(WebMemo #992)
Making the tax cuts permanent is a good idea, but what about fundamental reform?
February 1, 2006
State of the Union 2006: A Mixed Message on Tax Policy
By Daniel J. Mitchell, Ph.D
(WebMemo #981)
Yes, make the tax cuts permanent. But what about fundamental tax reform?
January 5, 2006
Make the Bush Tax Cuts Permanent
By William W. Beach and Rea S. Hederman, Jr.
(WebMemo #956)
If the tax cuts of 2001 and 2003 are allowed to expire, millions of working families will see their economic prospects dim.
December 8, 2005
Grading Congressional Tax Bills: "B" for the House, "D" for the Senate
By Daniel J. Mitchell, Ph.D.
(WebMemo #934)
The Senate has enacted a tax package as part of reconciliation legislation, and the House is soon voting on its own version of a tax ...
November 19, 2005
When Would the President's Tax Cuts Expire?
By Andrew M. Grossman
(WebMemo #921)
A list of the tax cut provisions and when they would expire.
November 1, 2005
Grading the Tax Reform Panel's Recommendations
By Daniel Mitchell, Ph.D.
(WebMemo #903)
The President's Advisory Panel on Federal Tax Reform has issued a report calling for significant changes to the internal revenue code. More specifically, the Panel ...
October 24, 2005
A Benchmark for Assessing the Recommendations of the President's Tax Reform Panel
By Daniel J. Mitchell, Ph.D.
(WebMemo #890)
To judge the Panel's report, there must be a yardstick. It should be the flat tax.
October 5, 2005
A Misguided Tax Reform That Would Do More Harm than Good
By Ernest S. Christian and Gary Robbins
(WebMemo #873)
Just because a tax is hidden does not mean that it does not exist.
September 21, 2005
The Economic and Budgetary Effects of the Katrina Emergency Tax Relief Act of 2005
By Tracy L. Foertsch, Ph.D., and Ralph A. Rector, Ph.D.
(White Paper )
Projections of the bill's economic and budgetary effects.
September 21, 2005
Deeply Flawed CRS Katrina Study Urges Return to 1960s Fiscal Policy
By Daniel J. Mitchell, Ph.D.
(WebMemo #854)
With the advances in economics over the past 40 years, this report is a bit of a suprise.
September 19, 2005
Repealing Tax Cuts to Pay For Katrina Recovery Would Cost the Gulf Coast, and the Nation, Jobs
By Rea S. Hederman, Jr., Tim Kane, Ph.D., and Scott Moody
(WebMemo #849)
Congress should prioritize and cut spending, instead.
August 30, 2005
New Census Bureau Report Underscores the Need for More Pro-Growth Policies
By Kirk A. Johnson, Ph.D., and Rea S. Hederman, Jr.
(WebMemo #825)
Poverty was basically unchanged in 2004. We need more economic growth to make progress.
August 22, 2005
Fixing America's Tax Code
By Ernest S. Christian
(WebMemo #821)
The essays in this collection were originally written as part of a series in Investor's Business Daily about fixing the tax code.
July 29, 2005
The Bad Tax Bill Within the Bad Energy Bill
By Ben Lieberman
(WebMemo #811)
The energy bill's tax provisions tax provisions are a collection of old ideas that have never worked, new ideas unlikely to work, and a lot ...
July 28, 2005
Colorado's Taxpayer's Bill of Rights Should Not Be Breached
By Alison Acosta Fraser
(Backgrounder #1873)
Colorado's Taxpayer's Bill of Rights imposes sensible tax and spending limits on the state government, reducing the burden on taxpayers and creating a better climate ...
July 27, 2005
AmeriSave: Recycled Good Ideas that Avoid the Main Problem
By David C. John
(WebMemo #807)
There are some good ideas here, but nothing new and nothing significant.
July 25, 2005
The Deduction for State and Local Taxes Undermines Tax Reform and Subsidizes High-Tax States
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #974)
The federal deduction for state and local taxes is bad tax policy and encourages bad fiscal policy at the state and local levels. By encouraging ...
July 13, 2005
The Tax Cuts Are Working, Yet Spending Challenges Remain
By Brian Riedl and Rea S. Hederman, Jr.
(WebMemo #794)
Deficits are trending down, for now, but spending must still be cut.
July 7, 2005
A Brief Guide to the Flat Tax
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1866)
The current income tax system punishes the economy, imposes heavy compliance costs on taxpayers, rewards special interests, and makes America less competitive. A flat tax ...
June 24, 2005
DeMint Plan Uses the Social Security Surplus for Retirement Instead of More Federal Spending
By David C. John
(WebMemo #773)
A good first step to promote fiscal honesty and ownership.
June 8, 2005
Measuring the Fairness of a Tax System
By William W. Beach
(Testimony )
Testimony before the House Ways and Means Committee.
June 7, 2005
A "Supply-Side" Success Story
By Daniel J. Mitchell
(WebMemo #755)
Why is the 2003 tax cut working so much better than the 2001 tax cut?
May 27, 2005
The President's Advisory Panel on Tax Reform Should Recommend a Flat Tax
By Daniel J. Mitchell, Ph.D.
(Testimony )
A comment to the President's advisory panel.
May 16, 2005
Beware the Value-Added Tax
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1852)
Enacting a value-added tax would be a costly mistake. The tax rate would doubtlessly climb, financing a surge of new federal spending; the result: a ...
April 19, 2005
Reversing the Bush Tax Cuts Would Not Fix Social Security
By Rea S. Hederman, Jr., and Andrew Grossman
(Backgrounder #1844)
President Bush's 2001 and 2003 tax cuts stimulated investment and expanded employment, adding some strength to the Social Security system in the process. Extending these ...
April 14, 2005
How Federal Death Taxes and the Alternate Minimum Tax Challenge America's Small Businesses
By William W. Beach
(Testimony )
It hardly exaggerates the importance of small businesses to U.S. economic performance to state that economic activity would be substantially less without a deep and ...
April 12, 2005
The Perfect Target for Tax Reform: The Corporate AMT
By Norbert J. Michel, Ph.D.
(WebMemo #719)
Repeal of the corporate AMT would not substantially impact tax revenue.
April 12, 2005
Now Is (Still) the Time to Permanently Repeal Federal Death Taxes
By William W. Beach
(WebMemo #720)
It's like Groundhog Day: repeal of the estate tax just keeps coming up.
March 29, 2005
The President's Savings Plans: Good for Retirees?and Everyone Else
By Norbert J. Michel, Ph.D.
(WebMemo #704)
Social Security can be helped by allowing workers to invest part of their payroll taxes in their own accounts while also removing barriers to saving ...
March 24, 2005
A Guide to the 2005 Social Security Trustees' Report
By David C. John
(WebMemo #702)
The annual report of the Social Security's Trustees was released to the public March 23. This briefing provides the important facts in order to get ...
March 21, 2005
Social Security's Inevitable Future
By David C. John
(WebMemo #696)
What year the deficits start matters less than the deficits themselves.
March 17, 2005
Raising Returns on Trust Fund Bonds: Simple, Easy To Explain, and Completely Wrong
By David C. John
(WebMemo #695)
Why not just increase interest on the Trust Fund bonds?
March 14, 2005
Add-On Accounts: At Best, a Bad Fix for Social Security
By David C. John
(WebMemo #686)
No matter how they're structured, add-on accounts are a bad deal.
March 4, 2005
Michael Kinsley's "Meathead Proposition" Reveals Why Actors Make Poor Financial Advisors
By David C. John
(WebMemo #677)
Another 'irrefutable' argument bites the dust.
February 16, 2005
Raising the Social Security Payroll Tax Cap Does Not Fix Social Security
By David C. John
(WebMemo #667)
Raising the wage cap would just make Social Security a greater burden.
January 14, 2005
Did the Bush Tax Cuts Substantially Reduce Tax Payments by Corporations? A Critique of the Citizens for Tax Justice Report
By Norbert J. Michel, Ph.D.
(Center for Data Analysis Report #05-01)
The recently released Citizens for Tax Justice study of corporate taxation is filled with errors and omissions. The report's most disturbing aspect is that it ...
January 13, 2005
The Unacceptable Costs of Raising Payroll Taxes to "Save" Social Security
By Rea S. Hederman, Jr., William W. Beach, and Andrew Grossman
(WebMemo #639)
Small fixes turn out not to be so small.
December 8, 2004
A Closer Look at Revenue Estimating
By Judy Xanthopoulos, Ph.D.
(Center for Data Analysis Report #04-17)
It is important to demystify the revenue-estimating process: the operational system of revenue-estimating bodies, the real-world practical system, and the institutional practices that shape the ...
December 3, 2004
Transparency in Revenue Estimating
By Thomas F. Field
(Center for Data Analysis Report #04-15)
Public-private competition can lay the groundwork for changes in revenue-estimating transparency practices, but Congress can set the rules, and a Blue Ribbon Commission sponsored by ...
November 24, 2004
A Research Program on the Interplay Between Entrepreneurial Activity and Tax Policy
By Norbert J. Michel, Ph.D., and Ralph A. Rector, Ph.D.
(Center for Data Analysis Report #04-16)
Little attention has been paid to the relationship between entrepreneurship (at all levels) and federal tax policy. Numerous databases could—and do—support research into this relationship, ...
November 9, 2004
A Comparison of Tax Distribution Tables: How Missing or Incomplete Information Distorts Perspectives
By Jason J. Fichtner
(Center for Data Analysis Report #04-13)
No tax distribution table can present every nuance associated with estimated changes in the distribution of taxes. It is possible to include enough information so ...
November 5, 2004
Tax Incidence, Tax Burden, and Tax Shifting: Who Really Pays the Tax?
By Stephen J. Entin
(Center for Data Analysis Report #04-12)
The adverse consequences of non-neutral taxation and graduated tax rates, and the resulting impact on "social equity," are not displayed in the so-called burden tables ...
October 28, 2004
Tax Hypocrisy: Kerry Makes the Case for Fundamental Tax Reform
By Richard W. Rahn
(WebMemo #600)
The Kerrys' own tax return makes the case for fundamental tax reform.
October 25, 2004
Dividend Policy and the 2003 Tax Cut: Preliminary Evidence
By Norbert J. Michel, Ph.D., and Ralph A. Rector, Ph.D.
(WebMemo #594)
Research suggests that these tax cuts did influence corporate behavior.
October 19, 2004
Why the Budget Deficit Should Not Stop Tax Reform: The Ensuing Struggle over "Neutrality"
By Norbert J. Michel, Ph.D.
(Backgrounder #1808)
Only a simplified, pro-growth tax code, coupled with Social Security and Medicare systems that allow citizens to fund their own retirement and health care, can ...
October 13, 2004
Anything but Avoidance: Citizens for Tax Justice's Blundering Corporate Tax Report
By Norbert J. Michel, Ph.D.
(WebMemo #586)
CTJ's report on corporate taxation is riddled with errors.
September 23, 2004
One Cheer for the Tax Extender Package
By Rea S. Hederman, Jr.
(WebMemo #572)
Congress will soon vote on extending several tax cuts. A good move, but there's more yet to do.
September 20, 2004
The Candidates' Tax Plans: Comparing the Economic and Fiscal Effects of the Bush and Kerry Tax Proposals
By William W. Beach, Ralph A. Rector, Ph.D., Rea S. Hederman, Jr., Alfredo B. Goyburu, and Tim Kane, Ph.D.
(Center for Data Analysis Report #04-09)
Senator John Kerry's tax plan slows economic activity until 2011, when it generally adopts President George Bush's approach of permanent tax cuts. Even so, the ...
September 17, 2004
The Revenue Effects of Reinstating the Top Tax Rates
By Ralph A. Rector, Ph.D.
(WebMemo #568)
CDA estimates the six-year revenue effect of reinstating the top individual income tax rates.
September 3, 2004
Bush's Tax Proposal: A Principled Step in the Right Direction
By Rea S. Hederman and Daniel J. Mitchell
(WebMemo #562)
President George W. Bush called for tax reform and a "simpler, fairer, pro-growth system." These goals should be the foundation for any reform of the ...
August 24, 2004
Two Americas: One Rich, One Poor? Understanding Income Inequality in the United States
By Robert Rector and Rea Hederman, Jr.
(Backgrounder #1791)
The top fifth of U.S. households perform a third of all labor, contain the best educated and most productive workers, provide a disproportionate share of ...
August 24, 2004
Executive Summary: Two Americas: One Rich, One Poor? Understanding Income Inequality in the United States
By Robert Rector and Rea Hederman, Jr.
(Executive Summary #1791)
Executive Summary: he top fifth of U.S. households perform a third of all labor, contain the best educated and most productive workers, provide a disproportionate ...
July 21, 2004
The 2003 Tax Cuts and the Economy: A One-Year Assessment
By Bill Beach, Rea Hederman, Tim Kane
(WebMemo #543)
All across the economic spectrum, JGTRRA left its tracks.
July 15, 2004
FSC/ETI Conference Should Not Waste Opportunity for Real Tax Reform
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1779)
The FSC/ETI law is not good tax policy and should be repealed. Both the House of Representatives and the Senate have recently approved bills (H.R. ...
June 14, 2004
Practical Aspects of Dynamic Revenue Estimation
By Martin A. Sullivan
(Center for Data Analysis Report #04-05)
The supply-side framework outlined in this paper does not include all the effects of taxation that economists would like to examine. Depending on one's perspective, ...
June 9, 2004
Sales Tax Deduction Would Subsidize Bigger Government, Undermine Tax Reform
By Daniel J. Mitchell
(WebMemo #520)
A federal deduction for state sales tax would facilitate an increase in the burden of state and local government.
June 4, 2004
Jobs Momentum In May
By Bill Beach, Tim Kane, and Rea Hederman
(WebMemo #515)
Employment in America continues to expand strongly and steadily.
June 1, 2004
The Laffer Curve: Past, Present, and Future
By Arthur B. Laffer
(Backgrounder #1765)
According to the Laffer Curve, lower tax rates change people's economic behavior and stimulate economic growth, which leads to tax revenues exceeding static revenue estimates. ...
May 27, 2004
The Budget Conference Report and the Need for Real Process Reform
By Alison Acosta Fraser, Brian Riedl, and Keith Miller
(WebMemo #513)
The budget conference report has some good points but lacks real process reform
May 24, 2004
FSC/ETI: A Missed Opportunity?
By Daniel J. Mitchell
(WebMemo #509)
Lawmakers are squandering a major opportunity to improve U.S. competitiveness and prosperity.
April 29, 2004
First Quarter GDP: Above Average Again
By Rea S. Hederman, Jr., and William Beach
(WebMemo #493)
Today's numbers may presage employment growth, and they are just the latest evidence of the power of the President's tax cuts.
April 21, 2004
When Would the President's Tax Cuts Expire?
By Andrew M. Grossman
(WebMemo #486)
Descriptions of all that tax cuts that will expire between 2004 and 2011 unless Congress takes action.
April 16, 2004
How Would Senator Kerry's Tax Proposals Affect the Economy?
By William W. Beach
(WebMemo #483)
The net effect of Kerry's tax plan is a slower economy and job creation significantly below potential.
April 14, 2004
A Tax Code Report Card
By Daniel J. Mitchell
(WebMemo #476)
Have recent tax policy changes have led to a better tax code?
April 14, 2004
The Silver Lining of Tax Day 2004
By Alison Acosta Fraser, Bill Beach, Daniel Mitchell, and Keith Miller
(WebMemo #477)
April 15 is a date that engenders much fear and loathing among taxpayers...and for good reason.
March 18, 2004
An Increase in the Gas Tax Would Hurt Consumers and Slow the Economy
By Rea S. Hederman and Alfredo Goyburu
(WebMemo #451)
Analysis shows that increasing the gas tax would depress economic activity and the incomes of millions of Americans.
March 5, 2004
Employment, Unemployment, and the Puzzle of Payroll Anemia
By Alison Acosta Fraser and Rea S. Hederman, Jr.
(WebMemo #440)
Is this really a "jobless recovery?" Or is a fundamental restructuring in several sectors of the economy changing the rules of game, for the overall ...
March 1, 2004
Corporate Rate Reduction and International Tax Reform: Best Options for FSC/ETI Replacement Legislation
By Dan Mitchell
(WebMemo #437)
The FSC/ETI provisions are not good tax policy and the revenue generated by repealing those provisions can be used to finance much-needed changes in tax ...
February 27, 2004
Fourth Quarter GDP: Economic Growth and Ungrateful Economists
By Tim Kane, Ph.D.
(WebMemo #435)
Commerce revised the GDP growth from the fourth quarter of 2003 upwards to 4.1 percent. On any scale, that's strong growth and anything but "stagnant." ...
February 12, 2004
Spending Growth--Not Tax Cuts--Is the Reason for Fiscal Imbalance
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #913)
Some critics of the Bush Administration charge that tax cuts have dramatically reduced government revenues, causing long-term deficits that will hurt the economy by driving ...
February 6, 2004
Increased Investment Pushes January Job Growth
By William W. Beach, Alison Acosta Fraser, Rea S. Hederman, Jr., and Tim Kane
(WebMemo #416)
The President's pro-growth economic plan – and his tax cuts, especially – contributed to last month's increase in employment.
February 5, 2004
The President's 2005 Budget: Permanent Tax Cuts and a More Prosperous Future
By William W. Beach
(WebMemo #415)
The President has proposed one of the most far-reaching economic growth plans in the past 30 years. Congress should not squander this chance for a ...
February 3, 2004
Tax Cuts Boost Business Investment
By Rea S. Hederman, Jr.
(WebMemo #412)
Congress should make pro-growth tax cuts—and especially the provision for "bonus" depreciation, which expires at the end of 2004—permanent to ensure continued prosperity.
February 3, 2004
Jobs Picture Brightening: Unemployment Drops in 38 States
By Rea S. Hederman, Jr.
(WebMemo #412)
From January 2003 to January 2004, the unemployment rate dropped in four out of five states, and almost every region saw an increase in the ...
January 30, 2004
Strong GDP Growth Continues in the Fourth Quarter
By Tim Kane, Ph.D.
(WebMemo #408)
Driving strong fourth quarter performance was continued strong investment, proof that recent investment-related tax cuts are doing much good.
January 26, 2004
Job Creation and the Taxation of Foreign-Source Income
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #911)
Worldwide taxation places U.S. companies at a competitive disadvantage abroad, reducing their share of the global market and the degree to which they can benefit ...
January 22, 2004
Make the Temporary Tax Cuts Permanent Tax Reductions
By William W. Beach
(WebMemo #403)
As the President urged, Congress must act immediately to make the temporary tax cuts enacted in 2001 permanent. Otherwise, the economic improvement that is seemingly ...
January 16, 2004
Estate Taxes: An Historical Perspective
By Gary Robbins
(Backgrounder #1719)
Once the headache of the wealthy, the estate tax (also known as the death tax) now reaches well into middle-class America. The tax reduces incentives ...
January 9, 2004
Unemployment Report: Manufacturing Down, Service Up; Long Term Trends Still Positive
By William W. Beach, Alison Acosta Fraser and Rea S. Hederman Jr.
(WebMemo #388)
Today's employment report is not good. But there is still reason for Americans to be optimistic. It also reveals some longer-term, positive employment trends.
January 9, 2004
Tracking the Long-Term Unemployed and Discouraged Workers
By Rea S. Hederman Jr.
(WebMemo #389)
As the number of unemployed workers in the labor force continues to decline, the focus on discouraged workers and other individuals marginally attached to the ...
December 9, 2003
Taxes and Torts in Texas
By The Honorable Rick Perry
(Heritage Lecture #814)
There are fundamental choices that must be made in tough budgetary times: either raise taxes or control spending. Instead of raising taxes to support a ...
December 5, 2003
Strong Economic Growth Continues
By Rea S. Hederman, Jr.
(WebMemo #379)
The November employment report -- continuing the string of good economic news -- shows increasingly strong economic growth with low inflation and remarkably high worker ...
December 5, 2003
The Beat Goes On: Unemployment Drops
By William W. Beach, Alison Acosta Fraser and Rea S. Hederman Jr.
(WebMemo #380)
For the first time since March the unemployment rate is below 6 percent. Widespread evidence suggests this economic growth will continue throughout 2004 and probably ...
November 7, 2003
Have the Tax Cuts Saved America from Eurosclerosis?
By Ronald D. Utt, Ph.D.
(Backgrounder #1702)
With several European governments (notably France and Germany) now realizing that holding the line on tax increases is not enough and that tax cuts are ...
November 7, 2003
Tax Cuts Working: Over 1 Million New Jobs
By William W. Beach and Rea S. Hederman Jr.
(WebMemo #363)
The announcement by the Bureau of Labor Statistics that employment has grown by 126,000 in October and by nearly as much in September marks the ...
November 6, 2003
Ways & Means Tax Bill a Step in the Right Direction
By Dan Mitchell
(WebMemo #361)
The Committee on Ways and Means recently approved a bill recently that repeals the preferential tax rate for export-related corporate income: the Extraterritorial Income Act ...
November 3, 2003
Jobs Creation Act: Original Bill Provides Most Growth
By William W. Beach and Alfredo Goyburu
(WebMemo #359)
The American Jobs Creation Act of 2003 that was sent to the full House on October 28 is an anemic, willowy version of the original ...
October 17, 2003
The Economic Effect of Reversing Part of the Bush Tax Cuts
By Rea Hederman and Al Goyburu
(WebMemo #351)
Calls to reverse the 2001 and 2003 Bush tax cuts have been increasing in number. Congress should reject any new legislation that would delay or ...
October 10, 2003
What Mainstream Economic Models Tell Us About Wealth Taxes and Changing Tax Policy
By William W. Beach
(Heritage Lecture #799)
Analytical work using economic modeling has helped to disprove many misconceptions about President Bush's Economic Growth Package. Tax policy changes that might strike some as ...
September 25, 2003
Making American Companies More Competitive
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1691)
A "territorial" tax system that taxes only income earned inside national borders would allow U.S.-based companies to compete on a level playing field with foreign ...
September 25, 2003
Executive Summary: Making American Companies More Competitive
By Daniel J. Mitchell, Ph.D.
(Executive Summary #1691)
August 13, 2003
The Historical Lessons of Lower Tax Rates
By Daniel J. Mitchell, Ph.D.
(WebMemo #327)
There is a distinct pattern throughout American history: When tax rates are reduced, the economy's growth rate improves and living standards increase. Conversely, periods of ...
June 16, 2003
Now is the Time to Permanently Repeal Federal Death Taxes
By William W. Beach
(WebMemo #295)
The House vote to permanently remove estate taxes from the tax code beginning in 2011 is required because Congress failed to do so in 2001. ...
May 23, 2003
Economic Impact Analysis of the Jobs and Tax Relief Reconciliation Act of 2003
By William W. Beach, Alfredo Goyburu, and Rea S. Hederman
(WebMemo #281)
The Jobs and Growth Tax Relief Reconciliation Act of 2003 that the House and Senate passed on May 23 contains some strong pro-growth elements, specifically ...
May 19, 2003
How the House and Senate Can Produce the Most Pro-Growth Tax Bill
By Rea S. Hederman and Alfredo Goyburu
(WebMemo #277)
The House and Senate leadership currently has before it three options for cutting taxes and advancing economic growth: the tax legislation recently passed in the ...
May 16, 2003
Charts Comparing Competing Economic Growth Plans
By The Heritage Foundation
(WebMemo #274)
Individual State Job Growth From Senate Finance Jobs and Growth Tax Act of 2003.
Comparing President Bush, the House; Economic Effects and Job Growth Per State. ...
May 14, 2003
Senate Dividend Plan Ineffective and Counterproductive
By Norbert Michel
(WebMemo #272)
Supporters of dividend tax relief have argued that eliminating this double taxation would lower companies' cost of capital, thus increasing corporate investment and, therefore, additional ...
May 12, 2003
International Provisions of Tax Bill Undermine U.S. Competitiveness
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #878)
The three provisions of the Senate Finance Committee tax bill discussed in this paper undermine good tax policy and harm U.S. competitiveness. Why, then, are ...
May 9, 2003
Senate Dividend Plan Fails to Deliver for the Economy
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #876)
President George W. Bush, the House Ways and Means Committee, and the Senate Finance Committee have advanced proposals to address the double taxation of dividends, ...
May 9, 2003
The 2001 Tax Cut Did Make a Difference
By Dr. Ronald D. Utt
(Backgrounder #1653)
To ensure that the U.S. maintains its leadership position as the specter haunting a stagnant Europe, Congress should this year enact a significant tax relief ...
May 7, 2003
Jobs and Growth Tax Act of 2003: Highlights of the CDA's Analysis of Chairman Thomas's Tax Legislation
By The Heritage Foundation
(WebMemo #271)
The Center for Data Analysis (CDA) at The Heritage Foundation has produced estimates of how much the Jobs and Growth Act of 2003 would boost ...
May 6, 2003
Lowering Dividends and Capital Gains to 15 Percent Creates Significant Economic Growth
By Alfredo Goyburu, Rea Hederman and Norbert Michel
(WebMemo #270)
Reducing the taxes on capital gains and dividends causes economic growth by reducing the cost of investment. CDA economists estimate that the 5/15 proposal could ...
May 5, 2003
Ohio Companies' Cost of Capital Would Fall
By Norbert J. Michel, Ralph A. Rector, Ph.D., and Alfredo Goyburu
(WebMemo #269)
By estimating the weighted average cost of capital for a sample of 87 publicly traded firms in Ohio, we found that the President's plan would ...
April 30, 2003
How the President's Dividend Plan Would Increase Corporate Investment
By Norbert J. Michel, Ralph A. Rector, Ph.D., and Alfredo Goyburu
(Center for Data Analysis Report #0307)
Opponents claim that dividend tax relief would benefit only the wealthiest taxpayers, while supporters claim that it would spur new corporate investment, leading to additional ...
April 30, 2003
Creating the Most Growth: Picking the Right Tax Cuts
By Rea Hederman
(WebMemo #268)
While a tax bill at only $350 billion greatly reduces the potential for economic growth under the President's original plan, higher levels of economic growth ...
April 21, 2003
A Modest Proposal: How to Offset More Than Half of the President's Original Tax Cut
By Brian M. Riedl
(Executive Memorandum #869)
Increasing the tax cut from the $350 billion proposed by some Senators to the $726 billion originally proposed by President George W. Bush and passed ...
April 18, 2003
Understanding Pro-Growth Tax Policy
By Daniel J. Mitchell
(WebMemo #263)
The House and Senate have chosen to provide no more than $550 billion of tax relief over the next ten years, and it is possible ...
April 18, 2003
Most Stocks are Held by Private Investors
By Norbert Michel
(WebMemo #265)
A close examination of data strongly suggests that most corporate equity is not held by large tax-exempt investors, leaving the critics to search for another ...
April 16, 2003
Appendix: The Economic and Fiscal Effects of the President's Growth Package
By William W. Beach, Ralph A. Rector, Ph.D., Alfredo Goyburu, and Norbert J. Michel
(Center for Data Analysis Report #03-05)
Appendix: The Economic and Fiscal Effects of the President's Growth Package
April 9, 2003
CBO Estimates: Spending Weakens the Effects of Pro-Growth Tax Relief
By Brian M. Riedl
(Backgrounder #1644)
The most important aspect of this Analysis of the President's Budgetary Proposals for Fiscal Year 2004 is simply its existence, as the CBO has long ...
April 3, 2003
Everyone Profits from Hurdling Dividends
By Norbert J. Michel
(WebMemo #248)
Over time, the effects of lowering the cost of capital through ending the double tax on dividends leads to higher economic growth and widespread economic ...
April 1, 2003
Senate's Adoption of Breaux Amendment Means Fewer Jobs and Less Economic Growth
By Rea Hederman
(WebMemo #244)
The Heritage Foundation's Center for Data Analysis uses the DRI/WEFA U.S. macro econometric model to simulate the differences between the two proposals.
March 28, 2003
Pathway to Economic Growth and Tax Reform: Eliminating the Double Tax on Dividends
By Daniel J. Mitchell, Ph.D., Norbert J. Michel, and David C. John
(Backgrounder #1640)
Ending the double taxation of dividends also is an inherent and necessary component of fundamental tax reform.
March 28, 2003
Pathway to Economic Growth and Tax Reform: Eliminating the Double Tax on Dividends
By Daniel J. Mitchell, Ph.D., Norbert J. Michel, and David C. John
(Executive Summary #1640)
bg1640es: Executive Summary - Pathway to Economic Growth and Tax Reform: Eliminating the Double Tax on Dividends
March 25, 2003
What the CBO Director Really Said
By Ralph Rector, Ph.D., and Rea Hederman
(WebMemo #237)
CBO analysis shows that the type of tax reductions found in the President's Economic Growth package work to offset the drag on the economy from ...
March 21, 2003
Nine Simple Guidelines for Pro-Growth Tax Policy
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #867)
To ensure that national income increases and to encourage the efficient use of national resources, lawmakers should focus on fiscal policy options that improve incentives ...
March 20, 2003
A Side-by-Side Comparison of President Bush's and Senator Daschle's Plans to Boost Economic Growth
By William W. Beach
(WebMemo #231)
Breif overview showing how significant differences between the two plans become all the more evident in subsequent years.
March 7, 2003
Scoring President Bush's Full Tax Proposal
By Norbert Michel and Andrew Olivastro
(WebMemo #218)
Expalins how Bush's Tax Proposal could generate enough growth, jobs and tax revenue to cut the real cost of the plan...
March 5, 2003
Protecting Seniors from Double Taxation
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1631)
Removing or reducing double taxation will lead to more jobs and higher living standards, will make America more competitive in the global economy, and will ...
February 17, 2003
The President's Economic Growth Plan Contains Benefits for All Americans
By William W. Beach
(WebMemo #210)
The President has proposed tax policy changes that can be analyzed using a model of the U.S. economy.
February 14, 2003
Bush Plan Boosts Stock Market, Helps Recover Losses
By Norbert Michel
(WebMemo #207)
Bush Plan Boosts Stock Market, Helps Recover Losses
February 11, 2003
Protecting Seniors from Double-Taxation
By Daniel J. Mitchell, Ph.D.
(Testimony )
Eliminating the double tax on dividend income will increase growth by dramatically lowering the effective tax rate on business equity investment.
February 3, 2003
The Economic and Fiscal Effects of Ending the Federal Double Taxation of Dividends
By Norbert J. Michel, Alfredo Goyburu, and Ralph Rector, Ph.D.
(Center for Data Analysis Report #Working Paper)
Economic analysts at the Center for Data Analysis (CDA) at The Heritage Foundation found, in a study of a dividend reform proposal similar to President ...
February 1, 2003
Three Ways to Make President Bush's Tax Plan Even Better
By Lawrence H. Whitman
(Executive Memorandum #856)
Congress should further the President's plan by ending income limits and age restrictions on retirement accounts, repealing the tax increase on Social Security benefits, and ...
January 27, 2003
Fact v. Fiction: Tax Rebates
By Norbert Michel
(WebMemo #192)
Argues that consumers see tax rebates as transitory, they do very little to help the economy, and they generate little consumer spending.
January 27, 2003
Fact v. Fiction: Temporary Tax Cuts
By Norbert Michel
(WebMemo #193)
Explains why temporary tax cuts will not help boost the economy and what should be done to help stimulate it.
January 23, 2003
Death Taxes: Killing the Economy
By William W. Beach
(WebMemo #189)
Death taxes seriously impede job creation and wage growth for Americans who will never have to file a federal estate tax form.
January 16, 2003
Tax Cuts: Rhetoric v. Reality
By Andrew Olivastro
(WebMemo #188)
Brief description of what the economy needs vs. what Americans want.
January 8, 2003
Fiscal Effects of Dividend Tax Relief
By Andrew Olivastro
(WebMemo #184)
This Heritage Foundation report investigates the 10-year economic and fiscal impact of a sample proposal to abolish double taxation on corporate dividends, and finds that ...
January 8, 2003
President Bush's Tax Package: Pro-Growth and Pro-Tax Reform
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #847)
The President is seeking a three-fold increase in the amount of small-business investment that can be immediately deducted ("expensed"), thus reducing a perverse bias in ...
January 7, 2003
Who Really Benefits from Dividend Tax Relief?
By Norbert J. Michel
(Center for Data Analysis Report #03-02)
The fact that many American hold equities in tax-deferred accounts will not, in the long run, diminish the impact of eliminating the double taxation of ...
January 6, 2003
Dividend Tax Relief Will Benefit All Americans
By Andrew Olivastro
(WebMemo #183)
The fact that many American hold equities in tax-deferred accounts will not, in the long run, diminish the impact of eliminating the double taxation of ...
December 31, 2002
Tax Cuts Increase Federal Revenues
By Andrew Olivastro
(WebMemo #182)
Brian Riedl's analysis of Reagan's 1980 tax cuts shows that, as a result of the cuts, tax revenues increased substantially in the next 10 years. ...
November 27, 2002
Clinton-Era IRS Regulation Threatens Economy and Financial Markets
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #843)
The IRS regulation requiring that interest on foreign deposits be reported is bad tax policy and bad regulatory policy. It will hinder Bush's tax reform ...
November 26, 2002
The Invention Tax: PTO and the Diversion of Patent Fees
By James L. Gattuso
(Executive Memorandum #842)
If a proposal by the PTO is enacted, total fees paid by patent and trademark applicants could rise, effectively taxing innovation. The OMB's treatment of ...
November 22, 2002
Making the Tax Cuts Permanent and Fully Effective Now
By Lawrence Whitman
(Backgrounder #1614)
The Senate's failure to make last year's tax cuts permanent and fully effective is hurting the economy. The President should demand that Congress make the ...
November 22, 2002
Making the Tax Cuts Permanent and Fully Effective Now
By Lawrence Whitman
(Executive Summary #1614ES)
BG1614ES: Making the Tax Cuts Permanent and Fully Effective Now
November 15, 2002
The Economic and Fiscal Effects of Repealing Federal Estate, Gift, and Generation-Skipping Taxes
By Alfredo Goyburu
(Center for Data Analysis Report #02-08)
After just 10 years an immediate and permanent repeal of the FET and other federal estate transfer taxes would strengthen economic activity, create hundreds of ...
October 31, 2002
If the Bush Tax Cut is Repealed, How Much Will Your Taxes Increase?
By Ralph A. Rector
(WebMemo #164)
Repeal of the Bush 2001 tax plan in 2003 would increase taxes or reduce refunds for filers in all income classes in 2004. Increases would ...
October 28, 2002
What Would Happen if Congress Repealed the 2001 Bush Tax Cuts?
By The Heritage Foundation
(WebMemo #163)
What effect would repeal of the 2001 Bush tax cuts have on job growth? The overall economy? Personal income? In each instance, our economists found ...
October 25, 2002
Issues 2002: Tax Reform for Economic Growth
By Andrew Olivastro
(WebMemo #162)
Questions and answers regarding tax reform.
September 18, 2002
Making Tax Lemonade Out of WTO Lemons
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #834)
America must comply with WTO treaty obligations. Worldwide taxation should be repealed. Territorial taxation is good tax policy that would improve the competitiveness of American ...
August 29, 2002
Corporate Expatriation Protects American Jobs
By Daniel J. Mitchell, Ph. D.
(Executive Memorandum #829)
Corporation bashing may be fashionable, but it is not constructive. Instead of blaming the victim of their poor tax policies, Congress should fix the tax ...
August 27, 2002
How the Tax Code Contributed to the Corporate Scandals and Bankruptcies
By Lawrence Whitman
(Backgrounder #1578)
Policy reforms that decrease the tax bias in favor of debt vs. equity financing and retaining vs. distributing profits would limit the likelihood of future ...
August 26, 2002
A Glossary of Tax Policy Terms
By The Heritage Foundation
(WebMemo #139)
A Glossary of Tax Policy Terms
June 25, 2002
Analysis of the CARE Act (S. 1924)
By The Heritage Foundation
(WebMemo #117)
The Charity Aid, Recovery, and Empowerment Act offers generous tax incentives to increase private giving. However, CARE's tax incentives may not generate the increase in ...
June 25, 2002
House Committee Votes Tax on Moderate Income Homebuyers
By Ronald D. Utt, Ph.D.
(WebMemo #119)
The House Financial Services Committee voted last week to risk the solvency of the FHA mortgage insurance program and tax moderate-income homebuyers in order to ...
June 4, 2002
Pushing Permanent Death Tax Repeal
By The Heritage Foundation
(WebMemo #105)
This week Congress will consider legislation to make the repeal of the death tax permanent. This new legislation would yield the greatest economic gain because ...
May 23, 2002
The Next Step for Tax Relief and Reform
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1554)
The Administration's tax package should be viewed as only a first step in a series of long-overdue reforms. The White House and congressional leaders should ...
May 23, 2002
The Next Step for Tax Relief and Reform
By Daniel J. Mitchell
(Executive Summary #1554)
BG1554ES: The Next Step for Tax Relief and Reform
May 17, 2002
Tax Policy in Response to Budget Shortfalls - A State-Level Perspective
By Ethan Baker
(WebMemo #97)
The economic climate over the last couple of years has not been friendly to state budgets. Prior to September 11, 2001, as a result of ...
May 17, 2002
How to Cut Taxes and Balance State Budgets
By Andrew Olivastro
(WebMemo #98)
States that pass legislation that counters the federal stimulus package will only delay their economic recovery and job creation.
May 3, 2002
The Correct Way to Measure the Revenue Impact of Changes in Tax Rates
By Daniel J. Mitchell
(Executive Summary #1544)
BG1544ES: The Correct Way to Measure the Revenue Impact of Changes in Tax Rates
May 3, 2002
The Correct Way to Measure the Revenue Impact of Changes in Tax Rates
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1544)
Dynamic revenue estimates would provide policymakers with more accurate information. Dynamic forecasting is based on a proper understanding of how the economy works, and history ...
April 3, 2002
Feeling Undertaxed?
By The Heritage Foundation
(WebMemo #93)
It's tax season, and as you well know it takes more than a calculator and a pile of receipts to figure out what you owe ...
March 29, 2002
The Argument for Reality-based Scoring
By The Heritage Foundation
(WebMemo #92)
The attached chart produces clear evidence of the need for reality-based scoring. It shows that the estimators were consistently wrong, and often by more than ...
March 13, 2002
Depreciation Tax Breaks for Business Means Stronger Revenues for State Governments
By William W. Beach
(WebMemo #86)
Some state governments are concerned that allowing businesses to reduce their taxes by accelerating some of their depreciation will cut deeply into state revenues. This ...
December 4, 2001
The Domenici Payroll Tax Holiday: Bad Policy for America
By Kirk A. Johnson, Ph.D.
(WebMemo #62)
Instead of a stimulus plan that is little more than a lump of coal, America needs real and lasting reform in tax and social security ...
November 7, 2001
The Economic Effects of President Bush's and Senator Daschle's Economic Stimulus Plans
By William W. Beach, D. Mark Wilson, Rea S. Hederman and Ralph A. Rector
(WebMemo #53)
The two current economic stimulus plans clearly reflect the two major views of government's role in economic planning. While both plans transfer income to low- ...
October 16, 2001
Three Obstacles to Good Tax Policy
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #784)
The argument for supply-side tax policy is simple: Lowering tax rates on productive behavior will improve the incentives to work, save, and invest. Critics may ...
October 16, 2001
Money-Laundering Bill Should Target Criminals, Not Low Taxes
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1492)
Money-laundering bills moving through the House and Senate would allow the Secretary of the Treasury to label any jurisdiction a "primary money laundering concern" merely ...
October 16, 2001
Money-Laundering Bill Should Target Criminals, Not Low Taxes
By Daniel J. Mitchell
(Backgrounder #1492es)
BG1492es: Money-Laundering Bill Should Target Criminals, Not Low Taxes
October 12, 2001
One Easy Way for Congress to Reduce Payroll Taxes
By D. Mark Wilson
(Backgrounder #1491)
It is time to end the "temporary" FUTA surtax (which has been extended five times since 1987 despite record surpluses in the Unemployment Insurance trust ...
October 11, 2001
Capital Gains Tax Cuts: Myths and Facts
By The Heritage Foundation
(WebMemo #47)
Capital Gains Tax Cuts: Myths and Facts
October 2, 2001
Lobbyists Use Tragedy to Raid American Taxpayers
By Dr. Ronald D. Utt
(Executive Memorandum #781)
Ordinary Americans saw the terrorist atacks of September 11th as a challenge demanding a sacrifice of themselves for the good of others. However, many of ...
September 26, 2001
Why Congress Should Not Authorize a State Sales Tax Cartel
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #778)
A destination-based sales tax cartel would be bad for taxpayers. It would damage competition and privacy, erode fiscal discipline, and lead to higher tax burdens. ...
September 25, 2001
Promoting Growth to Protect Security
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1478)
Economic growth is no longer just a matter of better jobs and higher incomes. It is now a national security issue. The terrorists have inflicted ...
September 5, 2001
How the Johnson-Neal Bill Would Harm Competition and Tax Reform
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1469)
Tax competition should be celebrated rather than penalized--even in those rare cases in which the United States has a less attractive tax system. Members of ...
August 8, 2001
New Tax Law Boosts School Construction with Public-Private Partnerships
By Dr. Ronald D. Utt
(Backgrounder #1463)
Public-private partnerships offer the prospect of building less expensive, higher quality schools in shorter periods of time than is currently possible through traditional public-sector management ...
July 20, 2001
A Tax Competition Primer: Why Tax Harmonization and Information Exchange Undermine America's Competitive Advantage in the Global Economy
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1460)
When tax competition exists, politicians face pressure to keep tax rates reasonable in order to dissuade workers, investors, and entrepreneurs from shifting their productive activities ...
July 5, 2001
Proposed IRS Regulation Flouts Congress and Would Harm the Economy
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #757)
The proposed IRS regulation flouts congressional intent and seeks to overturn existing law. It is bad economic policy, bad tax policy, and bad regulatory policy. ...
June 6, 2001
Tax Relief by State for the Four Major Tax Provisions in the Economic Growth and Tax Relief Reconcilation Act of 2001
By The Heritage Foundation
(WebMemo #TaxTable2)
Tax Relief by State for the Four Major Tax Provisions in the Economic Growth and Tax Relief Reconcilation Act of 2001
June 1, 2001
Assessing the Economic Growth and Tax Relief Reconciliation Act of 2001
By The Heritage Foundation
(WebMemo #TaxTable1)
Assessing the Economic Growth and Tax Relief Reconciliation Act of 2001
May 22, 2001
Lowering Marginal Tax Rates: The Key to Pro-Growth Tax Relief
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1443)
High rates of taxation and a tax code that punishes working, saving, and investing do not add up to a recipe for long-term prosperity. History ...
May 22, 2001
Lowering Marginal Tax Rates: The Key to Pro-Growth Tax Relief
By Daniel J. Mitchell, Ph.D.
(Executive Summary #1443)
BG1443es: Lowering Marginal Tax Rates: The Key to Pro-Growth Tax Relief
May 15, 2001
Who Benefits from Marriage Penalty and Child Tax Credit Relief in H.R. 6: Estimates by State and Congressional District
By Rea S. Hederman, Jr.
(Center for Data Analysis Report #01-03)
Data from the 1990 Census shows that over 25 million married taxpayers would benefit from marriage penalty reform and about 40 million children would be ...
May 15, 2001
Who Benefits from Marriage Penalty and Child Tax Credit Relief in H.R. 6: Estimates by State and Congressional District
By Rea S. Hederman, Jr.
(Center for Data Analysis Report #01-03)
Who Benefits from Marriage Penalty and Child Tax Credit Relief in H.R. 6: Estimates by State and Congressional District
May 15, 2001
Tax Rate Relief, Not Rebates, Is the Key to a Stronger Economy
By D. Mark Wilson and William W. Beach
(Backgrounder #1440)
Policymakers should ignore the siren song of rebates and pursue sound tax policy that lowers tax rates across the board and leads to economic growth, ...
April 27, 2001
$1.6 Trillion is Not Enough
By Daniel J. Mitchell, Ph.D.
(WebMemo #10)
The Bush tax cut should be modified to provide more tax relief and to stimulate the economy. This would be best accomplished by letting the ...
April 27, 2001
The Economic Impact of President Bush's Tax Relief Plan
By D. Mark Wilson and William W. Beach
(Center for Data Analysis Report #01-01)
This dynamic analysis shows that President Bush's tax plan will boost economic activity, create over 1.6 million new jobs, and strengthen the incomes of taxpayers. ...
April 4, 2001
Time to Repeal Federal Death Taxes: The Nightmare of the American Dream
By William W. Beach
(Backgrounder #1428)
Bolstered by President Bush's tax proposal that includes death tax repeal, Congress should make eliminating the death tax a priority this year.
April 4, 2001
Time to Repeal Federal Death Taxes: The Nightmare of the American Dream
By William W. Beach
(Backgrounder #1428ES)
The policy of using the estate tax to redistribute economic power leads to a distorted distribution of consumption and a less productive economy. Both of ...
March 28, 2001
Why Congress Should Renew Its Efforts to End the Marriage Penalty
By Rea S. Hederman, Jr.
(Backgrounder #1424)
The tax code should treat all taxpayers fairly and equally. Couples should not be forced to pay more taxes simply because they change their marital ...
March 15, 2001
Tax Cuts: Bigger and Faster is Better
By The Honorable Pat Toomey
(Heritage Lecture #699)
Tax Cuts: Bigger and Faster is Better
March 8, 2001
Why the Bush Tax Cuts Are No Threat To Philanthropy
By Stuart M. Butler, Ph.D.
(Backgrounder #1417)
Why the Bush Tax Cuts Are No Threat To Philanthropy
March 8, 2001
Why the Bush Tax Cuts Are No Threat To Philanthropy
By Stuart M. Butler, Ph.D.
(Executive Summary #1417es)
BG1417es: Why the Bush Tax Cuts Are No Threat To Philanthropy
March 8, 2001
Income Mobility and the Fallacy of Class-Warfare Arguments Against Tax Relief
By D. Mark Wilson
(Backgrounder #1418)
Income Mobility and the Fallacy of Class-Warfare Arguments Against Tax Relief
March 7, 2001
The Economic and Budgetary Effects of H.R. 3, The Economic Growth and Tax Relief Act of 2001
By D. Mark Wilson, William W. Beach and Rea S. Hederman, Jr.
(Center for Data Analysis Report #01-02)
The Economic and Budgetary Effects of H.R. 3, The Economic Growth and Tax Relief Act of 2001
March 6, 2001
How Faulty Official Figures Greatly Overstate the Cost of the Bush Tax Plan
By William W. Beach, Daniel J. Mitchell, and D. Mark Wilson
(Backgrounder #1416)
How Faulty Official Figures Greatly Overstate the Cost of the Bush Tax Plan
March 5, 2001
The Truth About Tax Rates and The Politics of Class Warfare
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1415)
The Truth About Tax Rates and The Politics of Class Warfare
March 1, 2001
The Real Reagan Economic Record: Responsible and Successful Fiscal Policy
By Peter B. Sperry, Ph.D.
(Backgrounder #1414)
The Real Reagan Economic Record: Responsible and Successful Fiscal Policy
February 16, 2001
Why the Center on Budget and Policy Priorities Is Wrong about the Cost of Bush's Tax Plan
By The Heritage Foundation
(WebMemo #5)
Why the Center on Budget and Policy Priorities Is Wrong about the Cost of Bush's Tax Plan
February 15, 2001
Tax Cuts For Today and Tomorrow
By The Heritage Foundation
(WebMemo #4)
Tax Cuts For Today and Tomorrow
February 9, 2001
Tax Cuts: Bigger and Faster is Better
By The Heritage Foundation
(WebMemo #3)
Tax Cuts: Bigger and Faster is Better
February 7, 2001
Growing Surplus, Shrinking Debt: The Compelling Case For Tax Cuts Now
By Peter B. Sperry
(Backgrounder #1408)
Growing Surplus, Shrinking Debt: The Compelling Case For Tax Cuts Now
January 16, 2001
Reducing Tax Rates Across the Board: A Cornerstone of Pro-Growth Tax Relief
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #711)
Reducing Tax Rates Across the Board: A Cornerstone of Pro-Growth Tax Relief
October 16, 2000
The Future of Economic Freedom
By Robert L. Bartley
(WebMemo #383)
The resurgence of economic freedom was not preordained; at many points it was a near thing. This is surely a warning that we cannot be ...
September 18, 2000
An OECD Proposal To Eliminate Tax Competition Would Mean Higher Taxes and Less Privacy
By Daniel J. Mitchell, Ph.D.
(Executive Summary #1395)
BG1395es: An OECD Proposal To Eliminate Tax Competition Would Mean Higher Taxes and Less Privacy
September 18, 2000
An OECD Proposal To Eliminate Tax Competition Would Mean Higher Taxes and Less Privacy
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1395)
An OECD Proposal To Eliminate Tax Competition Would Mean Higher Taxes and Less Privacy
July 7, 2000
Comparing Four Major Marriage Penalty Proposals Before Congress
By Rea S. Hederman, Jr.
(Backgrounder #1382)
Comparing Four Major Marriage Penalty Proposals Before Congress
June 8, 2000
Time to Eliminate the Costly Death Tax
By William W. Beach
(Executive Memorandum #679)
Time to Eliminate the Costly Death Tax
April 28, 2000
Cutting Taxes Behnind Enemy Lines: The Massachusetts Experience
By The Honorable Paul Cellucci
(Heritage Lecture #663)
Cutting Taxes Behnind Enemy Lines: The Massachusetts Experience
March 21, 2000
Why Congress Should Cut the Gas Tax
By Angela Antonelli and D. Mark Wilson
(Executive Memorandum #664)
Why Congress Should Cut the Gas Tax
February 8, 2000
Why the Case for Tax Cuts is Failing (And What Should be Done About It)
By Bruce Bartlett, Stanley Collender, and Grover Norquist
(Heritage Lecture #655)
Why the Case for Tax Cuts is Failing (And What Should be Done About It)
February 4, 2000
The NGA's Misguided Plan to Tax the Internet and Create a New National Sales Tax
By Adam D. Thierer
(Executive Summary #1343)
Executive Summary: The NGA's Misguided Plan to Tax the Internet and Create a New National Sales Tax
February 4, 2000
The NGA's Misguided Plan to Tax the Internet and Create a New National Sales Tax
By Adam D. Thierer
(Backgrounder #1343)
The NGA's Misguided Plan to Tax the Internet and Create a New National Sales Tax
January 28, 2000
Time to Sunset the Tax Code
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #645)
Time to Sunset the Tax Code
September 29, 1999
Cutting Taxes and Other Great Ideas for Congress from an Arkansas Governor
By The Honorable Mike Huckabee
(Heritage Lecture #645)
Many of the solutions to the problems facing our country can be found working at the state and local levels.
September 13, 1999
How Congress's Tax Bill Would Affect Families, The Economy, and The Federal Budget
By D. Mark Wilson, William W. Beach, Ralph A. Rector, Ph.D., and Rea S. Hederman, Jr.
(Center for Data Analysis Report #99-06)
The Taxpayer Refund and Relief Act of 1999 (H.R. 2488) promises to give Americans the largest tax reduction since 1981.
August 4, 1999
How the Senate's Tax Bill Would Facilitate Infrastructure Privatization
By Dr. Ronald D. Utt
(Executive Memorandum #618)
Much of the debate surrounding the tax bills now before Congress focuses on the magnitude of the proposed tax cuts, their impact on a family's ...
July 22, 1999
How Taxes Reduce Savings
By Daniel J. Mitchell, Ph.D.
(Executive Summary #1309)
BG1309ES: How Taxes Reduce Savings
July 22, 1999
How Taxes Reduce Savings
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1309)
The fact that Americans save very little today should come as no surprise
June 24, 1999
Ending the Double Taxation of College Savings
By Stuart M. Butler, Ph.D.
(Executive Summary #1301)
BG1301ES: Ending the Double Taxation of College Savings
June 24, 1999
Ending the Double Taxation of College Savings
By Stuart M. Butler, Ph.D.
(Backgrounder #1301)
One central feature of tax reform should be the elimination of double taxation of savings.
June 23, 1999
Why Cutting Taxes in the District of Columbia Will Lead to Economic Growth and Stronger District Finances
By William W. Beach
(Testimony )
The long economic expansion and wise tax policy changes in the last two Congresses account in part for the District's stunning decision to cut taxes. ...
May 27, 1999
How Congress Can Lower Federal Taxes on American Jobs
By D. Mark Wilson
(Backgrounder #1287)
The Social Security payroll tax is not the only federal tax accumulating excess tax dollars in Washington, D.C.
April 13, 1999
How Congress Can Use the Surplus to Cut Taxes and Begin Fundamental Tax Reform
By William W. Beach
(Executive Summary #1270)
BG1270ES: How Congress Can Use the Surplus to Cut Taxes and Begin Fundamental Tax Reform
April 13, 1999
How Congress Can Use the Surplus to Cut Taxes and Begin Fundamental Tax Reform
By William W. Beach
(Backgrounder #1270)
The congressional leadership has signaled its intention to make tax reduction a priority.
March 22, 1999
Children Who Qualify for a Child Tax Credit: an Update by Congressional District
By Rea S. Hederman, Jr.
(Center for Data Analysis Report #99-03)
The Taxpayer Relief Act of 1997 (P.L.105–34) contains a provision called the child tax credit.
March 4, 1999
The Economic and Revenue Effects of Reducing Federal Income Tax Rates by 10 Percent
By William W. Beach, D. Mark Wilson, Ralph A. Rector, Ph.D., Rea S. Hederman, Jr., and Aaron Schavey
(Center for Data Analysis Report #99-02)
The House and Senate Republican leadership recently announced their interest in using a portion of the current and expected consolidated budget surplus to cut individual ...
February 19, 1999
Time for Lower Income Tax Rates: The Historical Case for Supply-Side Economics
By Daniel J. Mitchell, Ph.D.
(Executive Summary #1253es)
Time for Lower Income Tax Rates: The Historical Case for Supply-Side Economics
February 19, 1999
Time for Lower Income Tax Rates: The Historical Case for Supply-Side Economics
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1253)
Proposals to lower income tax rates are receiving a great deal of attention from policymakers.
February 8, 1999
How to Fix the Marriage Penalty in the Tax Code
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1250)
Approximately 21 million American couples pay higher taxes simply because they are married and their combined incomes push them into a higher tax bracket.
January 19, 1999
How Tax Reforms Would Help Improve Patient Confidentiality
By Stuart M. Butler, Ph.D. and Carrie J. Gavora
(Backgrounder #1242)
Congress faces many challenges in the area of health care reform.
September 10, 1998
Why Taxes Affect Economic Growth
By William W. Beach
(Heritage Lecture #624)
Why Taxes Affect Economic Growth
September 9, 1998
How Congress Can Return the Surplus to Taxpayers: Three Approaches to Tax Cuts and Social Security Reform
By William W. Beach
(Backgrounder #1219)
How Congress Can Return the Surplus to Taxpayers: Three Approaches to Tax Cuts and Social Security Reform
September 9, 1998
How Congress Can Return the Surplus to Taxpayers: Three Approaches to Tax Cuts and Social Security Reform
By William W. Beach
(Executive Summary #1219)
BG1219es: How Congress Can Return the Surplus to Taxpayers: Three Approaches to Tax Cuts and Social Security Reform
July 13, 1998
Another Chance to Help Families to Afford College
By Stuart M. Butler, Ph.D.
(Executive Memorandum #539)
Another Chance to Help Families to Afford College
July 1, 1998
A New Framework for Cutting Taxes: Reforming the Tax Code and Improving Social Security
By The Thomas A. Roe Institute for Economic Policy Studies and The Center for Data Analysis
(Executive Summary #1199)
BG1199es: A New Framework for Cutting Taxes: Reforming the Tax Code and Improving Social Security
July 1, 1998
A New Framework For Cutting Taxes: Reforming The Tax Code And Improving Social Security
By The Thomas A. Roe Institute for Economic Policy Studies and The Center for Data Analysis
(Backgrounder #1199)
A New Framework For Cutting Taxes: Reforming The Tax Code And Improving Social Security
June 25, 1998
A Scorecard on Death Tax Reform
By William W. Beach
(Backgrounder #1197)
A Scorecard on Death Tax Reform
June 4, 1998
Time For Congress To End The Highest Tax Burden in History
By Dr. Ronald D. Utt
(Executive Memorandum #EM529)
Time For Congress To End Highest Tax Burden in History
May 16, 1998
Retroactive Tax Increases and The Constitution
By Daniel E. Troy
(Heritage Lecture #613)
Retroactive Tax Increases and The Constitution
April 15, 1998
737,734,941,858 Reasons...And Still Counting: Why A Flat Tax Is Needed to Reform the IRS
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1170)
737,734,941,858 Reasons...and Still Counting: Why a Flat Tax Is Needed To Reform The IRS
April 15, 1998
737,734,941,858 Reasons...And Still Counting: Why A Flat Tax Is Needed to Reform the IRS
By Daniel J. Mitchell, Ph.D.
(Executive Summary #1170)
BG1170es: 737,734,941,858 Reasons...And Still Counting: Why A Flat Tax Is Needed to Reform the IRS
April 3, 1998
Not Too Late To Stop The Internet Tax Crusade
By Adam D. Thierer
(Executive Memorandum #520)
Not Too Late to Stop the Internet Tax Crusade
March 11, 1998
Why Congress Should Repeal The Tax Code
By Daniel J. Mitchell
(Executive Memorandum #513)
Why Congress Should Repeal The Tax Code, taxes, Daniel J. Mitchell
February 11, 1998
Return the Revenue Surplus to the Taxpayers
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1155)
Return the Revenue Surplus to the Taxpayers
February 11, 1998
Return the revenue Surplus to the Taxpayers
By Daniel J. Mitchell, Ph.D.
(Executive Summary #1155)
BG1155es: Return the Revenue Surplus to the Taxpayers
September 10, 1997
It's Their Money: We Can Cut Taxes Further--and We Should
By Representative John Boehner
(Heritage Lecture #595)
HL595: It's Their Money: We Can Cut Taxes Further--And We Should
September 3, 1997
Why Congress Must Fix the Tax Bill's Educational Savings Plans
By John S. Barry
(Executive Memorandum #491)
EM491: Why Congress Must Fix the Tax Bill's Educational Savings Plans
August 14, 1997
Flat Tax or Sales Tax? A Win-Win Choice For America
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1134)
BG1134: Flat Tax or Sales Tax? A Win-Win Choice For America
July 18, 1997
Class-Warfare Tax Policy: Myth and Reality
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1131)
BG1131: Class-Warfare Tax Policy: Myth and Reality
June 23, 1997
Why Congress Must Save the Internet From State and Local Taxation
By Adam D. Thierer
(Executive Memorandum #488)
EM488: Why Congress Must Save the Internet From State and Local Taxation
June 11, 1997
How Congress Can Deliver the Best Tax Cut Plan for the Money
By Scott A. Hodge, William W. Beach, John S. Barry, and Rea Hederman
(Backgrounder #1122)
BG1122: How Congress Can Deliver the Best Tax Cut Plan for the Money
June 9, 1997
Making Pay-Go Pay Off
By David M. Mason
(Executive Memorandum #484)
EM484: Making Pay-Go Pay Off
April 2, 1997
577,951,692,634 Reasons...And Counting: Why a Flat Tax is Needed to Reform the IRS
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1107)
BG1107: 577,951,692,634 Reasons...And Counting: Why a Flat Tax is Needed to Reform the IRS
February 10, 1997
A Guide to the Flat Tax: What Everyone in Business Should Know
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1103)
BG1103: A Guide to the Flat Tax: What Everyone in Business Should Know
December 16, 1996
How a Flat Tax Would Affect Charitable Contributions
By John S. Barry
(Backgrounder #1093)
BG1093: How a Flat Tax Would Affect Charitable Contributions
September 3, 1996
OPIC-ing The Taxpayers Pocket
By Brett D. Schaefer
(Executive Memorandum #458)
EM458: OPIC-ing The Taxpayers Pocket
August 21, 1996
The Case for Repealing the Estate Tax
By William W. Beach
(Backgrounder #1091)
BG1091: The Case for Repealing the Estate Tax
August 9, 1996
How to Measure the Revenue Impact of Changes in Tax Rates
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1090)
BG1090: How to Measure the Revenue Impact of Changes in Tax Rates
July 19, 1996
The Historical Lessons of Lower Tax Rates
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1086)
BG1086: The Historical Lessons of Lower Tax Rates
May 17, 1996
How to Raise Take-Home Pay Without Destroying Jobs
By Antonelli, Angela
(FYI #102)
How to Raise Take-Home Pay Without Destroying Jobs
May 14, 1996
Taxes, Deficits, and Economic Growth
By Daniel J. Mitchell
(Heritage Lecture #565)
HL565: Taxes, Deficits, and Economic Growth
April 8, 1996
The Flat Tax: Revitalizing the American Dream
By Walter Williams, J. Kenneth Blackwell, John Fund, Steve Forbes
(Heritage Lecture #569)
HL569: The Flat Tax: Revitalizing the American Dream
March 29, 1996
Why a Supermajority Would Protect Taxpayers
By Daniel J. Mitchell
(WebMemo #000)
On April 15th, the House of Representatives will vote on a Constitutional Amendment requiring a two-thirds supermajority for Congress to raise taxes.
March 29, 1996
Why a Supermajority Would Protect Taxpayers (FYI)
By Mitchell, Daniel J.
(FYI #93)
Why a Supermajority Would Protect Taxpayers (FYI)
March 28, 1996
Selected Heritage Foundation Studies on the Flat Tax
By The Heritage Foundation Staff
(FYI #91)
Selected Heritage Foundation Studies on the Flat Tax
March 12, 1996
How the Armey-Shelby Flat Tax Would Affect the Middle Class
By Beach, William W.; Mitchell, Daniel J.
(FYI #90)
How the Armey-Shelby Flat Tax Would Affect the Middle Class
February 22, 1996
Making Sense of Competing Tax Reform Plans
By Mitchell, Darnel J.
(Backgrounder Update #268)
Making Sense of Competing Tax Reform Plans
February 12, 1996
Worst Case Scenario: Flat Tax Would Boost Home Values by 7 Percent or More
By William W. Beach and Daniel J. Mitchell
(FYI #87)
Last year, the National Association of Realtors hired Data Resources Inc./McGraw-Hill, a leading economic firm, to analyze the economic effects of a flat tax. The ...
February 9, 1996
The U.N. Tax: Not Now, Not Ever
By Thomas P. Sheehy
(Executive Memorandum #445)
EM445: The U.N. Tax: Not Now, Not Ever
February 7, 1996
The Flat Tax Cuts Individual Income Taxes in Every State
By Beach, William W.; Mitchell, Daniel J.
(FYI #86)
The Flat Tax Cuts Individual Income Taxes in Every State
February 7, 1996
Why Liberals Should Support the Flat Tax
By Mitchell, Daniel J.
(FYI #85)
Why Liberals Should Support the Flat Tax
February 6, 1996
Why Combining "KIDSAVE" With A Child Tax Credit Makes Good Sense
By Stuart M. Butler, Ph.D.
(Executive Memorandum #444)
EM444: Why Combining "KIDSAVE" With A Child Tax Credit Makes Good Sense
December 11, 1995
Balanced Budget Talking Points #7: What Congress's Balanced Budget With Tax Cuts Would Mean for Housing
By Beach, William W.
(FYI #80)
Balanced Budget Talking Points #7: What Congress's Balanced Budget With Tax Cuts Would Mean for Housing
November 15, 1995
Conferees' $500 Per-Child Tax Credit Frees 3.5 Million Families From Income Tax Rolls
By Hodge, Scott A.; Hermann, Grover M.
(FYI #71)
Conferees' $500 Per-Child Tax Credit Frees 3.5 Million Families From Income Tax Rolls
September 26, 1995
Which Tax Reform Plan is Best for America?
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1055)
BG1055: Which Tax Reform Plan is Best for America
May 25, 1995
Jobs, Growth, Freedom, and Fairness: Why America Needs a Flat Tax
By Daniel J. Mitchell, Ph.D.
(Backgrounder #1035)
BG1035: Jobs, Growth, Freedom, and Fairness: Why America Needs a Flat Tax
May 23, 1995
How to Solve the CBO's Telecom Tax Problem
By Adam D. Thierer
(Executive Memorandum #414)
EM414: How to Solve the CBO's Telecom Tax Problem
December 30, 1994
Grading Family Tax Relief Proposals
By Mitchell, Daniel J.
(FYI #47)
Grading Family Tax Relief Proposals
October 28, 1994
The State-By-State Impact of the White House Tax Memo
By Mitchell, Daniel J.
(FYI #46)
The State-By-State Impact of the White House Tax Memo
October 27, 1994
How California's Proposition 186 Could Triple State Income Tax Rates
By Butler, Stuart M.
(FYI #45)
How California's Proposition 186 Could Triple State Income Tax Rates
September 27, 1994
Washington Should Turn Bipartisan Talk Of Family Tax Cuts Into Action
By Scott A. Hodge
(Backgrounder #1004)
BG1004: Washington Should Turn Bipartisan Talk Of Family Tax Cuts Into Action
August 10, 1994
One Year Later: How the Clinton Tax Hike Is Harming America
By Mitchell, Daniel J.
(Backgrounder #998)
April 7, 1994
The State and District Impact of the Clinton Tax Increase
By Mitchell, Daniel J.
(Backgrounder Update #221)
March 7, 1994
Reducing the Crushing Tax Burden on America's Families
By Rector, Robert
(Backgrounder #981)
November 24, 1993
The States and Districts Hit Hardest by the 1993 Tax Increase
By Mitchell, Daniel J.
(Backgrounder Update #208)
June 18, 1993
Why a Gas Tax Is no Better than the BTU Tax
By Shanahan, John
(Backgrounder Update #195)
June 9, 1993
The Reconciliation Bill: Expanding Tax Hikes, Disappearing Spending Cuts
By Hodge, Scott A.; Mitchell, Daniel J
(Backgrounder Update #194)
May 26, 1993
Taxing America's Energy and Vitality
By Shanahan, John
(Backgrounder #943)
May 25, 1993
Why Higher Tax Rates on Income Will Slow Growth, Cost Jobs
By Mitchell, Daniel J.
(Backgrounder #942)
May 11, 1993
How a Value Added Tax Would Harm the U.S. Economy
By Daniel J. Mitchell, Ph.D.
(Backgrounder #940)
In a desperate search for new revenues to finance its planned health care programs, the Clinton Administration apparently is giving consideration to a version of ...
February 25, 1993
What's Fair, Anyway? A New Tax Plan for America
By Ture, Norman B.
(Heritage Lecture #436)
February 16, 1993
Putting Families First: A Defict Reduction and Tax Relief strategy
By Hodge, Scott A.
(Backgrounder #927)
February 10, 1993
The Impact of Higher Taxes: More Spending, Economic Stagnation, Fewer Jobs, and Higher Deficits
By Mitchell, Daniel J.
(Backgrounder #925)
June 25, 1992
Time to Let the Low-Income Housing Tax Credit \ Program Expire
By Horowitz, Carl F.
(Issue Bulletin #175)
March 9, 1992
Pay for Tax Cuts with Spending Cuts, Not Pink Slips
By Hodge, Scott A.
(Executive Memorandum #324)
February 5, 1992
A Plan for Economic Growth and Family Tax Freedom
By Kasten, Senator Robert W. Jr.
(Heritage Lecture #362)
November 20, 1991
How the Kasten-Weber Tax Cut will Spur Economic Growth
By Mitchell, Daniel J.
(Executive Memorandum #316)
November 8, 1991
Washington's Tax Cut Converts: Recognizing the Sins of Last Year
By Mitchell, Daniel J.
(Backgrounder Update #170)
November 8, 1991
Do Conservatives Have a Conservative Tax Agenda?
By Ture, Norman B.
(Heritage Lecture #349)
October 22, 1991
The Bentsen Tax Cut: Rediscovering Reaganomics
By Mitchell, Daniel J.
(Executive Memorandum #315)
October 20, 1991
A Tenth Anniversary Celebration of the Kemp-Roth Tax Cuts: The Importance of America's Victory Over Washington
By
(Heritage Lecture #344)
October 15, 1991
Tax Rates, Fairness, and Economic Growth: Lessons from the 1980s
By Mitchell, Daniel J.
(Backgrounder #860)
October 10, 1991
Time to Repeal the Cold War Tax
By Mitchell, Daniel J.
(Executive Memorandum #312)
August 12, 1991
Reducing the Tax Burden on the. Embattled American Family
By Butler, Stuart M. ; Rector, Robert
(Backgrounder #845)
June 19, 1991
The McCain/Saxton Proposal: A Supermajority Antidote to Washington's Pro-Tax Virus
By Mitchell, Daniel J.
(Issue Bulletin #165)
April 15, 1991
The Four Percent Solution to Runaway Federal Spending
By Hodge, Scott A.
(Backgrounder #823)
February 13, 1991
A Proven Formula to Restore Economic Growth
By Daniel J. Mitchell, Ph.D.
(Executive Memorandum #295)
EM295: A Proven Formula to Restore Economic Growth
November 2, 1990
Your New Taxes Working for You
By Hodge, Scott A.
(Backgrounder #795)
August 9, 1990
The Worst Tax Hike
By Laffer, William G. III
(Executive Memorandum #278)
July 11, 1990
Solving the Deficit Problem: A Tax Limitation/Balanced Budget Amendment
By Mitchell, Daniel J.
(Executive Memorandum #273)
June 28, 1990
Bush's Deplorable Flip-Flop On Taxes
By Mitchell, Daniel J.
(Executive Memorandum #271)
May 30, 1990
A $130 Billion No-Tax Prescription for the Budget Deficit
By Hodge, Scott A.
(Backgrounder #772)
May 18, 1990
"Mr. President, Keep Your Promise: No New Taxes"
By Mitchell, Daniel J.
(Backgrounder #769)
February 1, 1990
The Conservative Case for Cutting Payroll Taxes
By Kasten, Senator Robert
(Heritage Lecture #240)
July 5, 1989
The Tax System Should Stop Penalizing the Working Elderly
By Moore, Stephen
(Backgrounder #714)
May 31, 1989
Watch Bush's Lips: Are They Quivering on New Taxes?
By Moore, Stephen
(Backgrounder Update #102)
May 2, 1989
Capital Gains Taxation: The Evidence Calls for a Reduction in Rates
By Utt, Ronald
(Backgrounder #704)
March 22, 1989
Two Cheers for Bush's Family Tax Cut
By Rector, Robert
(Executive Memorandum #229)
January 30, 1989
"Ending the Tax Code's Anti-Family Bias By Increasing the Personal Exemption to $6,300"
By Humbert, Thomas M.
(Backgrounder #687)
December 1, 1988
The National Economic Commission Should "Just Say No" to New Taxes
By Humbert, Thomas M.
(Heritage Lecture #177)
November 22, 1988
Why America Does Not Need More Taxes
By Moore, Stephen
(Backgrounder #680)
June 13, 1988
Britain's Nightmare Value Added Tax
By Blundell, John
(International Briefing #16)
February 5, 1988
Tax Reform's Next Step: End State and Local Tax Deductions and Boost the Personal Exemption
By Ferrara, Peter J.
(Backgrounder #629)
November 2, 1987
By Raising Medicare Taxes, The Senate Breaks the Promise of the 1986 Tax Reform
By Ferrara, Peter J.
(Executive Memorandum #180)
October 15, 1987
What the Founding Fathers Forgot: A Taxpayer's Bill of Rights
By Warren, Jr.
(Executive Memorandum #178)
December 30, 1986
Federal Income Tax Reform: Resuming the Battle
By Bartlett, Bruce
(Backgrounder #554)
July 24, 1986
IRAs: Helping the Middle Class Enjoy Retirement
By Ferrara, Peter J.
(Backgrounder Update #17)
May 27, 1986
40 Million Americans Can't Be Wrong: Save the IRAs
By Ferrara, Peter J.
(Backgrounder #513)
May 8, 1986
Packwood's Alchemy Could Make Taxes Simple and Fair
By Bartlett, Bruce
(Backgrounder Update #9)
April 21, 1986
How Congress Can Strengthen U.S. Energy Security
By Copulos, Milton R.
(Backgrounder #505)
March 21, 1986
Bob Packwood's Little Shop of Tax Horrors
By Bartlett, Bruce
(Executive Memorandum #109)
January 27, 1986
The House Tax Bill: Penalizing U.S. Competitiveness
By Bartlett, Bruce
(Backgrounder #483)
December 2, 1985
The Rosty Horror Tax Bill Show
By Bartlett, Bruce
(Executive Memorandum #100)
November 5, 1985
The Case Against a Value-Added Tax
By Bartlett, Bruce
(Backgrounder #468)
September 4, 1985
Reagan's Tax Revolution: Mixed Benefits for Financial Institutions
By Bartlett, Bruce; Fand, David I.
(Issue Bulletin #120)
July 29, 1985
Another Shady Bait-and-Switch Tax Deal
By Butler, Stuart M.
(Executive Memorandum #89)
July 25, 1985
Reagan's Tax Revolution: A Big Boost for Families and the Poor
By Kondratas, S. Anna
(Issue Bulletin #116)
June 14, 1985
Reagan's Tax Revolution: Ending the Free Ride for State and Local Taxes
By Bartlett, Bruce
(Issue Bulletin #114)
May 29, 1985
Two Cheers for the Reagan Tax Revolution
By Bartlett, Bruce
(Executive Memorandum #81)
January 8, 1985
The Federal Tax Debate : How Much Should Corporations Pay?
By Bartlett, Bruce
(Backgrounder #402)
December 27, 1984
The Federal Tax Debate: Capital Gains
By Bartlett, Bruce
(Backgrounder #399)
December 17, 1984
One Cheer for the Treasury Tax Plan
By Norquist, Grover
(Backgrounder #397)
December 6, 1984
The Unitary Tax: Obstacle to Foreign Investment
By Sakoh, Katsuro
(Asian Studies Backgrounder #19)
November 14, 1983
The Dole Tax Package: Selling America Another Lemon
By Humbert, Thomas M.
(Backgrounder #306)
October 26, 1983
New IRA Proposal Means Bigger Savings
By Germanis, Peter G.
(Executive Memorandum #36)
August 24, 1983
Increase the IRA Advantage
By Germanis, Peter G.
(Backgrounder #285)
June 9, 1983
A Tax Cap: Bad Economics, Bad Politics
By Humbert, Thomas M.
(Executive Memorandum #25)
May 13, 1983
Tax Cuts: The Lower the Incomes, The Better It Looks
By Humbert, Thomas M.
(Executive Memorandum #22)
April 12, 1983
Seven Reasons for Saving the Tax Cut
By Humbert, Thomas M.
(Backgrounder #260)
April 4, 1983
"PACs, the Taxpayer, and Campaign Finance Reform"
By Kamenar, Paul D.
(Backgrounder #257)
March 22, 1983
Tax Indexing: At Last a Break for the Little Guy
By Humbert, Thomas M.
(Backgrounder #255)
October 29, 1982
How Federal Aid Hikes State and Local Taxes
By McKenzie, Richard 8.
(Backgrounder #223)
September 21, 1982
The Flat Tax Challenge
By Ture, Norman B.
(Backgrounder #212)
August 18, 1982
The Tax Package: It's Unfair
By Humbert, Thomas M.
(Backgrounder #205)
August 7, 1982
Breach of Faith: The Tax Package
By Humbert, Thomas M.
(Backgrounder #201)
July 19, 1982
Sabotaging the Tax Cut
By Humbert, Thomas M.
(Executive Memorandum #1)
April 23, 1982
A Surcharge: The Worst Tax?
By Humbert, Thomas M.
(Backgrounder #180)
January 14, 1982
The Case for Tax Cuts Now
By Humbert, Thomas M.
(Backgrounder #161)
July 13, 1981
An Analysis of the Reagan Tax Cuts and the Democratic Alternative
By Humbert, Thomas M.
(Issue Bulletin #67)
May 19, 1981
Tax Cuts: A Remedy for Inflation
By Germanis, Peter G.
(Backgrounder #143)
April 4, 1980
Charitable Tax Deductions for Non-Itemizers (H.R.1785 - S.219)
By Butler, Stuart M.
(Issue Bulletin #60)
January 14, 1980
The Windfall Profits Tax Bill
By Copulos, Milton R.
(Issue Bulletin #57)
December 4, 1979
The Value-Added Tax
By McAllister, Eugene J.
(Issue Bulletin #56)
July 14, 1978
Analysis of the Carter Tax Proposal
By Williams, David A.
(Backgrounder #55)
July 10, 1978
A Review of the Capital Gains Tax Proposals
By Williams, David A.
(Issue Bulletin #28)
February 21, 1978
Tuition Tax Credit Proposals
By Ascik, Thomas R.
(Issue Bulletin #23)
August 30, 1977
Tax Limitations: Reform for the Future
By Williams, David A.
(Backgrounder #34)
May 26, 1977
IRS, IDC's, and Farmouts: A Critical Analysis
By Copulos, Milton R.
(Backgrounder #10)
May 26, 1977
IRS, IDC
By Copulos, Milton R.
(Backgrounder #10)
How Congress's $245 Billion Tax Cut Repeals Just One-Third of the 1990 and 1993 Tax Hikes
By Mitchell, Daniel J.
(Committee Brief #20)
Restoring Prosperity to Massachusetts: Cutting Taxes and Bringing Growth Incentives to the Bay State
By Weld, William F.
(Heritage Lecture #373)
June 9, 2009
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