A woman filling out tax forms
All Topics

Taxes

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

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Analysis
Who Is Paying Their Fair Share of Taxes? A New Analysis and Interactive Tool

We analyze how and to what extent tax filers with similar incomes pay substantially different tax rates. This type of horizontal inequity is central to the perception that some people, particularly high earners, do not pay their "fair share" of taxes.
Histogram of effective tax rate for the whole population
Interactives
Horizontal Equity Tool

This interactive tool allows you to explore in detail how and why tax burdens vary among people with similar incomes
Adding a tip on a digital payment screen
Reports
“No Tax on Tips”: Budgetary, Distributional, and Tax Avoidance Considerations

Both candidates in the 2024 presidential election have expressed support for a tax exemption on tips. This report adds to the ongoing policy conversation by offering a quantitative look at several interpretations of the proposal, including its potential costs and down-stream consequences.
A woman filling out tax forms
Reports
How Would Fundamental Tax Reform Affect the Time Burden of Filing Taxes?

By simplifying the individual income tax code, fundamental tax reform can reduce the amount of time spent filing taxes without losing revenue or reducing progressivity.