Center for Federal Tax Policy

The Tax Foundation’s Center for Federal Tax Policy produces timely and high-quality data, research, and analysis on federal tax issues that influences the debate toward economically principled policies.

The mission of our federal program is to promote tax and fiscal policy that leads to greater U.S. competitiveness, higher economic growth, and improved quality of life for all taxpayers.

We have a number of projects that help us educate taxpayers, journalists, and policymakers on tax policy at the federal level and how the U.S. tax system compares internationally.

The Tax Foundation’s Center for Economic Analysis takes a quantitative approach to analyzing federal tax policies and proposals using our Taxes and Growth (TAG) macroeconomic model.

Since 2015, the TAG model has been used to analyze dozens of legislative and campaign tax proposals, including every major tax plan put forth during the 2016 presidential campaigns, the House GOP’s 2016 Tax Reform Blueprint, and the Tax Cuts and Jobs Act.

Explore Key Policy Areas

Learn More

Major Publications

Featured Research

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

July 7, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases

May 25, 2021

Reviewing Recent Evidence of the Effect of Taxes on Economic Growth

May 21, 2021

Details and Analysis of Tax Proposals in President Biden’s American Families Plan

May 6, 2021

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021


More Research

New Research Suggests Estimates of Wealth Inequality Likely Overstated

July 15, 2021

New Tax in Town? Federal Proposal to Deschedule and Tax Marijuana

July 14, 2021

Census Data Shows Households Saved Economic Impact Payments

July 13, 2021

Biden Plan’s Higher Taxation of Businesses Would Boost Collections to Highest in 40-Plus Years

July 8, 2021

Unanswered Questions about Upcoming Advance Child Tax Credit Payments

July 7, 2021

Biden’s Tax Proposals Could Impact Small Businesses Over Time

July 7, 2021

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

July 7, 2021

Biden’s Top Marginal Capital Gains Tax Rate Would Be Highest in OECD

July 6, 2021

Policymakers Offer Proposals to Fix Three Upcoming Tax Changes

July 1, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

U.S. Corporate Tax Expenditures and Effective Tax Rates in Line with OECD Peers

June 29, 2021

How the Tax Code Handles Inflation (and How It Doesn’t)

June 28, 2021

Trade-offs of Expanding Individual Tax Credits While Repealing SALT Deduction

June 24, 2021

Eight Ways to Compare the Biden Proposals to the Global Minimum Tax

June 21, 2021

Boost Semiconductor Manufacturing by Removing Tax Barriers—Not Creating Tax Subsidies

June 18, 2021

Tax Foundation Comment on Treasury’s State Tax Cuts Limitation Rule

June 17, 2021

Tracking the 2021 Biden Tax Plan and Federal Tax Proposals

June 16, 2021

Details and Analysis of President Biden’s FY 2022 Budget Proposals

June 16, 2021

Expensing Is Infrastructure, Too

June 15, 2021

House and Senate Proposals Would Make Incremental Reforms to Retirement Savings

June 15, 2021