taxes

Policy writing on tax policy.

2020

  • “Congress shouldn’t give a $120 billion windfall to the top 1 percent as part of its COVID relief bill.” December 16, 2020. The Brookings Institution. (link)

  • “Congress is about to give a student-loan tax break that will only benefit the best-off borrowers.” March 2020. The Brookings Institution. (link)

2018

  • “A Framework for Economic Analysis of Tax Regulations.” (with Greg Leiserson.) December 2018. The Brookings Institution. (link)

  • “Learning from Opportunity Zones: How to improve place-based policies.” (with Hilary Gelfond.) October 2018. The Brookings Institution. (link)

  • “The Tax Cuts and Jobs Act: a missed opportunity to establish a sustainable tax code.” (with Benjamin Harris.) April 2018. The Brookings Institution. (link)

  • “The early results of states’ Opportunity Zones are promising, but there’s still room for improvement.” April 2018. The Brookings Institution. (link)

  • “How OIRA and Treasury can work together to improve tax regulation.” April 2018. The Brookings Institution. (link)

  • “Will opportunity zones help distressed residents or be a tax cut for gentrification?” February 2018. The Brookings Institution. (link)

  • “Who benefits from the ‘craft beverage’ tax cuts? Mostly foreign and industrial producers.” January 2018. The Brookings Institution. (link)

2017

  • “Winners and losers in the Tax Cuts and Jobs Act.” Brookings PodCast. (with Fred Dews.) December 22, 2017. (link)

  • “Estimating the rising cost of a surprising tax shelter: the syndicated conservation easement.” December 2017. The Brookings Institution. (link)

  • “How the tax bill will penalize wage earners, in one chart.” December 2017. The Brookings Institution. (link)

  • “How the new tax bill encourages tax avoidance.” December 2017. The Brookings Institution. (link)

  • “Senate tax bill: Lower rates for corporations? Check. Broadening the tax base? Not so much.” (with Hilary Gelfond.) December 2017. The Brookings Institution. (link)

  • “The next tax shelter for wealthy Americans: C-corporations.” November 2017. The Brookings Institution. (link)

  • “The House GOP bill improves the corporate tax system. Here’s how to make it even better.” November 2017. The Brookings Institution. (link)

  • “Measuring the loss of life from the Senate’s tax cuts for alcohol producers.” November 2017. The Brookings Institution. (link)

  • “Repatriated earnings won’t help American workers–but taxing those earnings can.” October 2017. The Brookings Institution. (link)

  • “The 385 tax rules make American business more competitive–Treasury should keep them.” August 2017. The Brookings Institution. (link)

  • “Going to BAT for American workers: Why the border adjustment tax was a genuinely good idea.” July 2017. The Brookings Institution. (link)

  • “Abuse of tax deductions for charitable donations of conservation lands are on the rise.” June 2017. The Brookings Institution. (link)

  • “9 Facts about Pass-through Businesses.” (with Aaron Krupkin.) May 2017. The Brookings Institution. (link)

  • “4 reasons Trump’s tax plan is a tougher sell than Trumpcare.” April 2017. The Brookings Institution. (link)

Tax Policy Center Publications

  • “On the Distributional Effects of Base-Broadening Income Tax Reform.” (with Samuel Brown and William G. Gale.) 2012. Tax Policy Center Research Report. (link)

  • “TPC’s Analysis of Governor Romney’s Tax Proposals: A Follow-up Discussion.” Tax Policy Center. (link)

  • “Implications of Governor Romney’s Tax Proposals: FAQs and Responses.” Tax Policy Center. (link)

  • “Is the Mathematically Possible Politically Desirable?” The Brookings Institution. (link)

  • “Analysis Doesn’t Refute TPC Findings, It Confirms Them.” Tax Policy Center. (link)

  • “The Debate over Expiring Tax Cuts: What about the Deficit?” 2010. Tax Policy Center Research Report. (link)