The Tax Foundation

November 1, 2005

Tax Foundation Research on Federal Tax Reform

In anticipation of the November 1 deadline for the President's Advisory Panel on Federal Tax Reform, the Tax Foundation has published a wide range of analysis and commentary examining various aspects of fundamental tax reform. Links to recent op-eds, studies and testimony on federal tax reform are collected below.

For additional questions about tax reform, please contact William Ahern at (202) 464-5101.

Tax Foundation's Response to the Final Report of the President's Advisory Panel on Federal Tax Reform

Commentary & Op-Eds (more)
Countdown to Tax Reform, by Scott A. Hodge, October 7, 2005
Shrinking Pool of Taxpayers a Puzzle for Tax Reform Panel, by Scott A. Hodge, October 14, 2005
Tax Reform Do's and Don'ts, by William Ahern and Andrew Chamberlain, October 23, 2005
Revenue Neutrality: Taxing Peter to Give Tax Cuts to Paul?, by Chris Atkins, June 21, 2005
Poll Shows We're Ready for Tax Reform, by Scott A. Hodge, April 14, 2005

"Countdown to Tax Reform" Series (more)
Introduction: Ten Principles of Sound Tax Policy, by Scott A. Hodge, October 7, 2005
Part I: Not Your Father's Middle Class, by Scott A. Hodge, October 11, 2005
Part II: Taxpayers and Non-Payers, by Scott A. Hodge, October 13, 2005
Part III: Who Pays Income Taxes in America?, by Scott A. Hodge, October 18, 2005
Part IV: Life Cycle and Income Inequality, by Scott A. Hodge, October 20, 2005
Part V: High-Income Taxpayers and the Entrepreneurial Class, by Scott A. Hodge, October 25, 2005
Part VI: Cost of Living and Tax Burdens, by Scott A. Hodge, October 27, 2005
Part VII: Putting a Face On America's Tax Returns, by Scott A. Hodge, November 1, 2005

Fiscal Facts (more)
America's Shrinking Income Tax Base Requires Higher Rates for Everyone, by Andrew Chamberlain and Patrick Fleenor, September 21, 2005
Tax Reform and Revenue Neutrality: President's Panel Should Avoid the Redistribution of 1986, by Chris Atkins, July 13, 2005
Number of Americans Outside the Income Tax System Continues to Grow, by Patrick Fleenor and Scott A. Hodge, June 9, 2005
Backgrounder on the Individual Alternative Minimum Tax, by Andrew Chamberlain and Patrick Fleenor, May 24, 2005

Special Reports (more)
Taxing More, Taking Less: How Broadening the Federal Tax Base Can Reduce Income Tax Rates, by Patrick Fleenor, November 1, 2005
A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems, by Chris Atkins, September 30, 2005
The Case for a Single-Rate Tax: Why Our Progressive Tax Code is Inconsistent with the Changing Face of American Taxpayers, by Scott A. Hodge, April 29, 2005 
FSC/ETI Transition Relief in the New JOBS Act: Does the U.S. Have to Quit Cold Turkey?, by Chris Atkins, March 28, 2005
Fundamental Tax Reform: The Experience of OECD Countries, by Jeffrey Owens, February 16, 2005 
Tax Reform Transition: From Obstacle to Tail Wind, by J. D. Foster, Ph.D., March 1, 1999

Blog Posts (more)
Learning from European Tax Reform Sucesses, by Andrew Chamberlain, October 31, 2005
We’ve Come A Long Way, by Curtis S. Dubay, October 28, 2005
Beating Back the Home Mortgage Interest Deduction, by Andrew Chamberlain, October 24, 2005
Trophy-House Mortgage Interest Deduction, by Andrew Chamberlain, October 17, 2005
On the Odds of Tax Reform, by Andrew Chamberlain, October 14, 2005
Tax Reform Panel Rejects 'Fair Tax', by Andrew Chamberlain, October 11, 2005
Ten Principles of Sound Tax Policy, by Andrew Chamberlain, October 7, 2005
Tax Reform and Revenue Neutrality, by Curtis S. Dubay, October 7, 2005
The Case Against the Home Mortgage Interest Deduction, by Andrew Chamberlain, September 24, 2005
Average Taxpayer Spends 21 Hours Each Year Preparing for IRS, by Gerald Prante, September 23, 2005
Death and Taxes: At Least One Is Certain, by Curtis S. Dubay, September 19, 2005
Tax Reform Panel Delays Recommendations Until October, by Andrew Chamberlain, September 13, 2005
Hurricane Katrina May Derail Tax Reform, by Andrew Chamberlain, September 8, 2005
Quiz on the Consumption Tax, by Andrew Chamberlain, August 25, 2005
The Road to Tax Reform is Paved with…Tax Cuts, by Curtis S. Dubay, August 23, 2005
Ending the Mortgage Interest Deduction?, by Andrew Chamberlain, August 23, 2005
Home Mortgage Interest Deduction Forever?, by Andrew Chamberlain, August 22, 2005
S-Corporations and the 1986 Tax Reform Act, by Scott A. Hodge, July 22, 2005
Is a National Value-Added Tax On the Way?, by TF Staff, July 22, 2005
Federal Tax Reform: Back to the Future?, by Chris Atkins, July 13, 2005
Tax Reform Lessons From New Zealand, by Andrew Chamberlain, July 5, 2005
Senate Panel Explores Making Tax Cuts Permanent, by Andrew Chamberlain, July 1, 2005
Revenue Neutrality As Back-Door Redistribution, by Andrew Chamberlain, June 21, 2005
Great Expectations, by Curtis S. Dubay, June 20, 2005
Slovakia's Tax Reform Miracle, by Andrew Chamberlain, June 1, 2005
Tax Reform as Maximizing Congressional Happiness, by Andrew Chamberlain, May 25, 2005
Who Cares About the AMT?, by Andrew Chamberlain and Patrick Fleenor, May 24, 2005
Hard Choices for Tax Reform Panel, by Scott A. Hodge, May 11, 2005
Confessions of a Tax Policymaker, by Andrew Chamberlain, May 2, 2005
Is Bad Tax Policy an Equilibrium?, by Andrew Chamberlain, April 29, 2005

    

(For more information on federal tax reform please contact William Ahern at (202) 464-5101. Click here for a list of all Tax Foundation research on federal tax reform.)