A woman filling out tax forms
All Topics

Taxes

The economic, distributional, and time-burden effects of reforming the tax code.

A group of men using gambling apps on their phone while watching sprots on TV.
Scores
The Real Super Bowl LX Postgame Show: Reporting and Taxing Sports Betting & Fantasy Winnings

The Super Bowl alone could bring in upwards of $175 million in tax revenue if a 10% tax were implemented.
A hang holding a passport
Analysis
Trump's Platinum Visa: A Tax Break for Global High Earners?
Default Publication
Scores
Budgetary Effects of Federal Unemployment Tax Act Reform
US Treasury Checks
Scores
Estimated Budgetary, Distributional, and Macroeconomic Effects of “Tariff Dividends”
Default Publication
Scores
Budgetary Effects of Expansion of Employee Stock Ownership Plans
Tax Forms IRS Checks Calculator and Coins
Analysis
Distribution of Tax Cuts in the New Tax Law
Form 1040 with a pen and calculator
Analysis
How Does OBBBA Affect the Time it Takes to File a Tax Return?
A row of houses in San Francisco
Analysis
Who Would Benefit from Eliminating Capital Gains Taxes on Home Sales?
A block of rowhomes
Reports
The Mortgage Interest Deduction: Options for Reform

This report evaluates four reform options ranging from modest to comprehensive: limiting the deduction to primary residences only, capping deductible interest at $20,000 or $10,000 annually, and full repeal.
Default Publication
Scores
Budgetary and Distributional Analysis of a Progressive AGI Surtax
Default Publication
Scores
Budgetary Effects of Top Marginal Tax Rate Options in the TCJA Context
Form 1040 with a pen and calculator
Scores
The Potential Impact of IRS-ICE Data Sharing on Tax Compliance

The recent data sharing agreement between the IRS and ICE could cause a decline in the share of unauthorized immigrant residents who file taxes, leading to a decline in federal revenues. This analysis attempts to estimate the magnitude of this effect.