Expiring provisions by the numbers

Data from the White House We hear a lot about expiring tax cuts. That would be cuts enacted in 2001 and 2003 that were to expire at the end ...

Approach and language for expiring tax cuts

It seems somewhat surprising that the talk about the tax cuts that expire at 12/31/12 seems to ignore the following: Do we know what "t...

"Tax hike" misleading, overlooks call for big tax cut. What about tax policy?

Some recent news stories and blogs refer to President Obama's call to only extend tax cuts for the 97% of individuals with income under ...

Payroll tax cut should expire as intended - we need to stop the tax cut addiction

In an August 5, 2011 speech, President Obama stated : "when Congress gets back in September, I want to move quickly on things that will...

More on expiring tax cuts

It looks like interest in extending tax cuts for one more year for everyone is catching on per a USA Today article - " More Democrats ...

Do 97% of Individuals Warrant the Same Tax Cut?

A recent Rasmussen survey asked people what income category they thought they belonged to (" The Working Poor " 8/14/10). The resp...

Process and Policy

Tax policy or tax system design should also consider the application and effects of process of enacting laws and administration of the laws....

Targeted tax measures rather than across the board cuts

A tax system most likely to meet principles of good tax policy has a broad base (few, if any, deductions) and low rates. Our current federa...