The Economic Outlook and Fiscal Policy Choices
September 28, 2010pdfchartsblog post
Testimony before the Committee on the Budget, United States Senate
Using Biofuel Tax Credits to Achieve Energy and Environmental Policy Goals
July 2010summarypdfblog post
Average Federal Tax Rates in 2007
June 2010pdfblog post
The Budgetary Impact and Subsidy Costs of the Federal Reserve's Actions During the Financial Crisis
May 2010summarypdfblog post
Issues in Tax Policy
May 2010pdfblog post
CBO Director Doug Elmendorf's presentation to the Fiscal Commission
Tax Arbitrage by Colleges and Universities
April 2010summarypdfblog post
Annual Estimates of the Loss in Households' Purchasing Power Under H.R. 2454
April 20, 2010pdfblog post
Letter to the Honorable Christopher H. Smith
Costs and Policy Options for Federal Student Loan Programs
March 2010pdfblog post
Budgetary Impact of the President's Proposal to Alter Federal Student Loan Programs
March 15, 2010pdfblog post
Letter to the Honorable Judd Gregg
Budgetary Effects of an Alternative Policy Scenario Specified by Ranking Member Ryan
February 24, 2010pdf
Letter to the Honorable Paul Ryan
Using a Different Measure of Inflation for Indexing Federal Programs and the Tax Code
February 24, 2010pdfadditional infoblog post
Economic and Budget Issue Brief
Policies for Increasing Economic Growth and Employment in the Short Term
February 23, 2010htmlpdfchartsblog post
Testimony prepared for the Joint Economic Committee, U.S. Congress
Information on Reducing Payroll Taxes to Encourage Employment
February 3, 2010pdfblog post
Letter to the Honorable Robert P. Casey Jr.
The Individual Alternative Minimum Tax
January 15, 2010pdfblog post
Economic and Budget Issue Brief
Policies for Increasing Economic Growth and Employment in 2010 and 2011
January 2010pdfblog post
Federal Estate and Gift Taxes
December 18, 2009htmlpdfblog post
Economic and Budget Issue Brief
The Costs of Reducing Greenhouse-Gas Emissions
November 23, 2009pdfblog post
Economic and Budget Issue Brief
An Overview of Federal Support for Housing
November 3, 2009htmlpdfadditional infoblog post
Economic and Budget Issue Brief
Subsidizing Infrastructure Investment with Tax-Preferred Bonds
October 2009summarypdfblog post
Information on Changes in Federal Revenues and Tax Rates on Capital Gains
September 25, 2009pdf
Letter to the Honorable Brian P. Bilbray
Two Recent Studies of Regional Differences in the Effects of Policies That Would Price Carbon Dioxide Emissions
July 9, 2009pdfblog post
Letter to the Honorable James M. Inhofe
The Estimated Costs to Households From the Cap-and-Trade Provisions of H.R. 2454
June 19, 2009htmlpdfadditional infoblog post
Letter to the Honorable Dave Camp
Did the 2008 Tax Rebates Stimulate Short-Term Growth?
June 10, 2009htmlpdfblog post
Economic and Budget Issue Brief
Tax Preferences for Collegiate Sports
May 2009summaryhtmlpdfblog post
The Distribution of Revenues from a Cap-and-Trade Program for CO2 Emissions
May 7, 2009htmlpdfwebcastblog post
Testimony before Committee on Finance, United States Senate
Historical Effective Federal Tax Rates: 1979 to 2006
April 2009pdfblog post
A summary of updated information available in CBO's special collection "Data on the Distribution of Federal Taxes and Household Income"
The Impact of Ethanol Use on Food Prices and Greenhouse-Gas Emissions
April 2009htmlpdfblog post
Flexibility in the Timing of Emission Reductions Under a Cap-and-Trade Program
March 26, 2009htmlpdfblog post
Testimony before the Committee on Ways and Means, U.S. House of Representatives
The Distributional Consequences of a Cap-and-Trade Program for CO2 Emissions
March 12, 2009htmlpdfwebcastblog post
Testimony before the Subcommittee on Income Security and Family Support, Committee on Ways and Means, U.S. House of Representatives
Using Pricing to Reduce Traffic Congestion
March 2009htmlpdf
Federal Assets That Could Be Sold or Leased to Raise Revenue
March 6, 2009pdf
Letter to the Honorable Ron Kind
The Role of the 25 Percent Revenue Offset in Estimating the Budgetary Effects of Legislation
January 13, 2009pdf
Economic and Budget Issue Brief
Historical Effective Tax Rates, 1979 to 2005: Supplement with Additional Data on Sources of Income and High-Income Households
December 23, 2008pdfadditional info
Letter to the Honorable Max Baucus
Issues in Designing a Cap-and-Trade Program for Carbon Dioxide Emissions
September 18, 2008htmlpdfblog post
Testimony before the Committee on Ways and Means, U.S. House of Representatives
Long-Term Effects of Indexing the Alternative Minimum Tax and Extending the Tax Reductions of 2001 and 2003
July 17, 2008pdfblog post
Letter to the Honorable Kent Conrad
Investing in Infrastructure
July 10, 2008htmlpdfwebcastblog post
Testimony before the Committee on Finance, United States Senate
Additional Information on CBO's Cost Estimates for S. 625 and H.R. 1108 Regarding Fees to Defray the Loss to the Treasury
July 10, 2008pdf
Letter to the Honorable Patrick T. McHenry
Options for Offsetting the Economic Impact on Low- and Moderate-Income Households of a Cap-and-Trade Program for Carbon Dioxide Emissions
June 17, 2008pdfblog post
Letter to the Honorable Jeff Bingaman
Calculations Regarding a Potential Adjustment in the Reserve Fund for Revenue Measures, as Specified in Section 220 of the Budget Resolution
June 17, 2008pdf
Letter to the Honorable Paul Ryan
The Long-Term Economic Effects of Some Alternative Budget Policies
May 19, 2008htmlpdfblog post
Letter to the Honorable Paul Ryan
Issues and Options in Infrastructure Investment
May 2008htmlpdfadditional info
Testimony on Current and Future Investment in Infrastructure
May 8, 2008htmlpdfchartswebcastblog post
Testimony before the Committee on the Budget and the Committee on Transportation and Infrastructure, U.S. House of Representatives
Sources of the Growth and Decline in Individual Income Tax Revenues Since 1994
May 2008htmlpdfblog post
Preliminary Analysis of a Proposal for Comprehensive Health Insurance
May 1, 2008pdfblog post
Letter to the Honorable Ron Wyden and the Honorable Robert F. Bennett
Implications of a Cap-and-Trade Program for Carbon Dioxide Emissions
April 24, 2008htmlpdfwebcastblog post
Testimony before the Committee on Finance, United States Senate
The Long-Term Budgetary Effects of Three Specified Policy Scenarios
March 14, 2008htmlpdfblog post
Letter to the Honorable John M. Spratt Jr.
Updated Estimates for Table 4-9, "Effects of Extending Tax Provisions Scheduled to Expire Before 2018," in CBO's January 2008 Budget and Economic Outlook
March 2008pdf
Includes information provided by the Joint Committee on Taxation after the original release of CBO's Budget and Economic Outlook: Fiscal Years 2008 to 2018 in January 2008
Supplemental Data on Median Incomes Underlying CBO's Historical Effective Tax Rates: 1979 to 2005 (December 2007)
March 2008additional info
Taxes and Health Insurance
February 2008pdfaudioblog post
CBO Director Peter Orszag's presentation to the Tax Policy Center and the American Tax Policy Institute
The Deductibility of State and Local Taxes
February 2008htmlpdfblog post
Testimony on Options for Responding to Short-Term Economic Weakness
January 22, 2008htmlpdfwebcastblog post
Testimony before the Committee on Finance, United States Senate
Options for Responding to Short-Term Economic Weakness
January 2008htmlpdfblog post
Historical Effective Federal Tax Rates: 1979 to 2005
December 2007htmlpdfadditional infoblog post
The Impact of Unauthorized Immigrants on the Budgets of State and Local Governments
December 2007pdfblog post
Approaches to Reducing Carbon Dioxide Emissions
November 1, 2007htmlpdfwebcast
Testimony before the Committee on the Budget, U.S. House of Representatives
Testimony on Public Spending on Surface Transportation Infrastructure
October 25, 2007htmlpdfwebcast
Testimony before the Committee on the Budget, U.S. House of Representatives
Testimony on Performance Budgeting: Applications to Health Insurance Programs and Tax Policy
September 20, 2007htmlpdfwebcast
Testimony before the Committee on the Budget, U.S. House of Representatives
Testimony on the Taxation of Carried Interest
September 6, 2007htmlpdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives
Testimony on the Status of the Airport and Airway Trust Fund
August 1, 2007htmlpdfwebcast
Testimony before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives
The Budgetary Costs of EGTRRA and JGTRRA Compared with Projected Deficits
July 20, 2007htmlpdf
Letter to the Honorable John M. Spratt, Jr.
Testimony on the Status of the Airport and Airway Trust Fund
July 12, 2007htmlpdfwebcast
Testimony before the Committee on Finance, United States Senate
Testimony on the Taxation of Carried Interest
July 11, 2007htmlpdfwebcast
Testimony before the Committee on Finance, United States Senate
Financing Projected Spending in the Long Run
July 9, 2007htmlpdf
Letter to the Honorable Judd Gregg
Federal Tax Revenues from 2003 to 2006
May 18, 2007htmlpdf
Letter to the Honorable Kent Conrad
Background Paper: The Effect of Tax Changes on Labor Supply in CBO's Microsimulation Tax Model
April 2007pdf
Background Paper: Utilization of Tax Incentives for Retirement Saving: Update to 2003
March 2007pdf
Testimony on the Status of the Highway Trust Fund: 2007
March 27, 2007pdf
Testimony before the Subcommittee on Highways and Transit, Committee on Transportation and Infrastructure, U.S. House of Representatives
Background Paper: Computing Effective Tax Rates on Capital Income
December 2006pdfadditional info
Nonprofit Hospitals and the Provision of Community Benefits
December 2006pdf
Nonprofit Hospitals and Tax Arbitrage
December 6, 2006pdf
Letter to the Honorable William "Bill" M. Thomas
Historical Effective Federal Tax Rates: 1979 to 2004
December 2006pdfadditional info
Testimony on Financing Investment in the Air Traffic Control System
September 27, 2006pdf
Testimony before the Subcommittee on Aviation, Committee on Transportation and Infrastructure, U.S. House of Representatives
Background Paper: How CBO Forecasts Income
August 2006pdf
CBO's Online Guide to Tax Incentives for Retirement Saving
June 2006html
Response to Questions About CBO's Cost Estimate for the Conference Agreement on H.R. 4297, the Tax Increase Prevention and Reconciliation Act of 2005
May 25, 2006pdf
Letter to the Honorable Max Baucus
Testimony on CBO's Projections of Revenues for the Highway Trust Fund
April 4, 2006pdf
Testimony before the Subcommittee on Highways, Transit, and Pipelines, Committee on Transportation and Infrastructure, U.S. House of Representatives
Testimony on Economic Issues in the Use of Tax-Preferred Bond Financing
March 16, 2006htmlpdf
Testimony before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives
CBO's Methods for Projecting Capital Gains Realizations
February 23, 2006pdf
Letter to the Honorable Charles E. Grassley
Background Paper: Utilization of Tax Incentives for Retirement Saving: An Update
February 2006pdf
Analyzing the Economic and Budgetary Effects of a 10 Percent Cut in Income Tax Rates
December 1, 2005pdf
Historical Effective Federal Tax Rates: 1979 to 2003
December 2005pdfadditional info
Effective Marginal Tax Rates on Labor Income
November 2005pdf
Corporate Income Tax Rates: International Comparisons
November 2005pdf
Taxing Capital Income: Effective Rates and Approaches to Reform
October 2005pdf
Background Paper: Taxing the Untaxed Business Sector
July 2005pdf
Effects of the Federal Estate Tax on Farms and Small Businesses
July 2005pdf
What Is a Current-Law Economic Baseline?
June 2, 2005htmlpdf
Background Paper: Differences in Wage and Salary Income Included in Various Tax Bases
June 2005pdf
Testimony on the Individual Alternative Minimum Tax
May 23, 2005htmlpdf
Testimony before the Subcommittee on Taxation and IRS Oversight, Committee on Finance, United States Senate
Changes in Participation in Means-Tested Programs
April 20, 2005htmlpdf
Testimony on the Untaxed Business Sector
April 20, 2005htmlpdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives
Potential Revenues and Spending Under the Continued Dumping and Subsidy Offset Act
March 15, 2005htmlpdf
Letter to the Honorable Robert C. Byrd
Response to Questions About CBO's Estimates of Potential Revenues and Spending Under the Continued Dumping and Subsidy Offset Act
March 15, 2005htmlpdf
Letter to Honorable John M. Spratt Jr.
Historical Effective Federal Tax Rates: 1979 to 2002
March 2005htmlpdf
Effective Tax Rates: Comparing Annual and Multiyear Measures
January 2005htmlpdf
Background Paper: A Model to Project Flows into and out of Tax-Deferred Retirement Savings Accounts
October 2004pdf
Effective Federal Tax Rates Under Current Law, 2001 to 2014
August 2004htmlpdf
Testimony on the Tax Code's Impact on the Reliability of Revenue Projections
July 22, 2004htmlpdf
Testimony before the Committee on the Budget, U.S. House of Representatives
Tax-Credit Bonds and the Federal Cost of Financing Public Expenditures
July 2004htmlpdf
The Estate Tax and Charitable Giving
July 2004htmlpdf
The Potential Budgetary Impact of Recognizing Same-Sex Marriages
June 21, 2004htmlpdf
Letter to the Honorable Steve Chabot
Tax-Deferred Retirement Savings in Long-Term Revenue Projections
May 2004htmlpdf
The Alternative Minimum Tax
April 15, 2004htmlpdf
Effective Federal Tax Rates: 1979-2001
April 2004html
Background Paper: The Taxation of Distributions From Retirement Savings Plans
April 2004pdf
Fuel Economy Standards Versus a Gasoline Tax
March 9, 2004htmlpdf
An Economic Analysis of Alternatives to Tax Reductions in S. 1637
February 24, 2004htmlpdf
Letter to the Honorable Don Nickles
Private and Public Contributions to Financing College Education
January 2004htmlpdf
The Economic Costs of Fuel Economy Standards Versus a Gasoline Tax
December 2003htmlpdf
Issues in the Design of a Cap-and-Trade Program for Carbon Emissions
November 25, 2003htmlpdf
Economic Issues in Taxing Internet and Mail-Order Sales
October 2003htmlpdf
Utilization of Tax Incentives for Retirement Saving
August 2003htmlpdf
Effective Federal Tax Rates, 1997 to 2000
August 2003htmlpdf
Shifting the Cost Burden of a Carbon Cap-and-Trade Program
July 2003htmlpdf
How CBO Analyzed the Macroeconomic Effects of the President's Budget
July 2003htmlpdf
A Comparison of Tax-Credit Bonds, Other Special-Purpose Bonds, and Appropriations in Financing Federal Transportation Programs
June 2003htmlpdf
Addressing the Uncertain Prospect of Climate Change
April 25, 2003htmlpdf
The Economics of Climate Change: A Primer
April 2003htmlpdf
Revenue Projections and the Stock Market
December 20, 2002htmlpdf
Effects of Allowing Nonitemizers to Deduct Charitable Contributions
December 2002htmlpdf
Reducing Gasoline Consumption: Three Policy Options
November 2002htmlpdf
Capital Gains Taxes and Federal Revenues
October 9, 2002htmlpdf
Where Did the Revenues Go?
August 13, 2002htmlpdf
Testimony on Federal Budget Estimating
May 9, 2002htmlpdf
Testimony before the Subcommittee on Legislative and Budget Process, Committee on Rules, U.S. House of Representatives
Testimony on Federal Budget Estimating (Supplement)
May 9, 2002htmlpdf
Testimony on Federal Budget Estimating
May 2, 2002htmlpdf
Testimony before the Committee on the Budget, U.S. House of Representatives
Economic Stimulus: Evaluating Proposed Changes in Tax Policy
January 2002htmlpdf
Effective Federal Tax Rates, 1979-1997
October 2001htmlpdf
Testimony on the Economic Analysis of Taxing Internet and Other Remote Sales
August 1, 2001htmlpdf
Testimony before the Committee on Finance, United States Senate
Letter to the Honorable Pete V. Domenici regarding the effect of the Economic Growth and Tax Relief Reconciliation Act of 2001
June 6, 2001htmlpdf
An Evaluation of Cap-and-Trade Programs for Reducing U.S. Carbon Emissions
June 2001htmlpdf
Historical Effective Tax Rates, 1979-1997: Preliminary Edition
May 2001pdf
Description of CBO's Models and Methods for Projecting Federal Revenues
May 2001htmlpdf
Options to Cut Taxes
June 2000htmlpdf
An Economic Analysis of the Taxpayer Relief Act of 1997
April 2000htmlpdf
The Standardized Budget: Details of the Projections
February 2000htmlpdf
Letter to the Honorable John R. Kasich regarding the level of current tax collections and how it compares with collections in previous years
October 12, 1999htmlpdf
The Contribution of Mutual Funds to Taxable Capital Gains
October 1999htmlpdf
Preliminary Estimates of Effective Tax Rates
September 1999htmlpdf
Letter to the Honorable John R. Kasich regarding the impact of certain tax cuts on April's Congressional Budget Resolution
July 21, 1999htmlpdf
Projecting Federal Tax Revenues and the Effect of Changes in Tax Law
December 1998htmlpdf
Two Approaches for Increasing Spectrum Fees
November 1998htmlpdf
Measurement of Employee Benefits in the National Accounts
September 1998htmlpdf
An Analysis of the Potential Macroeconomic Effects of the Economic Growth Act of 1998
August 1998htmlpdf
Estimates of Federal Tax Liabilities for Individuals and Families by Income Category and Family Type for 1995 and 1999
May 1998htmlpdf
Testimony on Marriage and the Federal Income Tax
February 4, 1998htmlpdf
Budgetary Implications of the Balanced Budget Act of 1997
December 1997pdf
College Tuition Tax Credits
November 1, 1997pdf
Report on hearings before the Task Force on Tax Expenditures, Government Organization, and Regulation
Two Papers on Fundamental Tax Reform
October 1997htmlpdf
Comparing Income and Consumption Tax Bases
July 1997pdf
The Economic Effects of Comprehensive Tax Reform
July 1997htmlpdf
For Better or For Worse: Marriage and the Federal Income Tax
June 1997htmlpdf
Perspectives on the Ownership of Capital Assets and the Realization of Capital Gains
May 1997pdf
The Potential Effects of Tax Restructuring on Nonprofit Institutions
February 1997htmlpdf
A Review of Reported Employer Experiences with Medical Savings Accounts
January 1997htmlpdf
The Incidence of the Corporate Income Tax
March 1996pdf
The High-Deductible/MSA Option Under Medicare: Exploring the Implications of the Balanced Budget Act of 1995
March 1996htmlpdf
Labor Supply and Taxes
January 1996pdf
Projecting Capital Gains Realizations
November 1995pdf
The Growth of Federal User Charges: An Update
October 1995htmlpdf
Federal Financial Support of Business
July 1995htmlpdf
Estimated Budgetary Effect of a Requirement that the Federal Reserve System Pay Interest on Required Reserve Balances
July 1995htmlpdf
Price Increases Under Four Energy Tax Options
February 1995htmlpdf
Budget Estimates: Current Practices and Alternative Approaches
January 1995htmlpdf
Reducing Entitlement Spending
September 1994htmlpdf
Health Care Trends and the Tax Treatment of Health Care Institutions
August 1994htmlpdf
Testimony on Entitlement and Tax Reform
July 15, 1994htmlpdf
Testimony before the Bipartisan Commission on Entitlement and Tax Reform
Implicit Marginal Tax Rates: Comparing the Health Security Act and the Managed Competition Act with Current Law
June 1994htmlpdf
Testimony on the Tax Treatment of Employment-Based Health Insurance
April 26, 1994htmlpdf
Testimony before the Committee on Finance, United States Senate
Estimates for a Prototype Saving-Exempt Income Tax
March 1994htmlpdf
The Tax Treatment of Employment-Based Health Insurance
March 1994pdf
CBO's Options for Raising Revenues and Chances in Tax Law, 1980 to 1993
January 1994pdf
An Economic Analysis of the Revenue Provisions of OBRA-93
January 1994htmlpdf
Permit Individual Income Tax Payers to Determine Automatic Reductions in Federal Spending
November 16, 1993pdf
Testimony before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives
The Growth of Federal User Charges
August 1993pdf
Comparing CBO and Census Income Statistics
June 1993pdf
Effects of Energy Taxes and Value-Added Taxes (VAT)
February 24, 1993pdf
Testimony before the Committee on Energy and Natural Resources, United States Senate
The Shortfall in Corporate Tax Receipts Since the Tax Reform Act of 1986
May 1992pdf
The Cost-Effectiveness of the Low-Income Housing Tax Credit Compared With Housing Vouchers
April 1992htmlpdf
Distributional Effects of Substituting a Flat-Rate Income Tax and a Value-Added Tax for Current Federal Income, Payroll, and Excise Taxes
April 1992pdf
Measuring the Distribution of Income Gains
March 1992htmlpdf
Effects of Adopting a Value-Added Tax
February 1992pdf
Testimony on How the Income and Tax Situations of Families With Children Compare With Those of Other Families
November 26, 1991pdf
Testimony before the Committee on Finance, United States Senate
Testimony on S. 1787, a Bill That Would Establish a Tax Credit for Purchases of Commercial Property from the Resolution Trust Corporation
October 22, 1991pdf
Testimony before the Subcommittee on Taxation, Committee on Finance, United States Senate
Capital Gains Taxes in the Short Run
August 1991pdf
Testimony on the Incomes and Taxes of Working Families with Children
July 17, 1991pdf
Testimony before the Committee on the Budget, U.S. House of Representatives
Energy Use and Emissions of Carbon Dioxide: Federal Spending and Credit Programs and Tax Policies
December 1990pdf
Federal Taxation of Tobacco, Alcoholic Beverages, and Motor Fuels
August 1990pdf
Indexing Capital Gains
August 1990pdf
Carbon Charges as a Response to Global Warming: the Effects of Taxing Fossil Fuels
August 1990pdf
Effects of Lower Capital Gains Taxes on Economic Growth
August 1990pdf
Testimony on the Corporate Income Tax
May 3, 1990pdf
Testimony before the Committee on Finance, United States Senate
Testimony on Environmental Taxes
March 7, 1990pdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives
The Budgetary and Distributional Effects of S. 2016
February 1990pdf
The IRA Proposal Contained in S. 1682: Effects on Long-Term Revenues and on Incentives for Saving
November 1989pdf
The IRA Plus Proposal Contained in S. 1771: Effects on Long-Term Revenues and on Incentives for Saving
October 1989pdf
The Distribution of Benefits From a Reduction in the Tax Rate on Capital Gains
October 1989pdf
Testimony on Trends in the Level and Distribution of Income and Tax Liabilities
April 19, 1989pdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives
The Status of the Airport and Airway Trust Fund
December 1988htmlpdf
The Changing Distribution of Federal Taxes: A Closer Look at 1980
July 1988htmlpdf
An Analysis of Alternatives for Taxing Social Security as a Private Pension
March 1988htmlpdf
How Capital Gains Tax Rates Affect Revenues: The Historical Evidence
March 1988pdf
The Effects of Tax Reform on Tax Expenditures
March 1988pdf
A Comparison of House and Senate Catastrophic Bills
December 1987pdf
The Changing Distribution of Federal Taxes: 1975-1990
October 1987htmlpdf
A Comparison of Selected Catastrophic Bills
August 1987pdf
The Relationship Between Federal Taxes and Spending: An Examination of Recent Research
August 1987htmlpdf
The Distributional Effects of an Increase in Selected Federal Excise Taxes
June 1987pdf
Economic Impacts of the Tax Reform Act of 1986: Short-Run and Long-Run Perspectives
June 1987htmlpdf
Financing Municipal Water Supply Systems
May 1987htmlpdf
Tax Policy for Pensions and Other Retirement Saving
April 1987htmlpdf
The Distributional Effects of an Increase in Selected Federal Excise Taxes
January 1987pdf
The Distributional Effects of an Increase in Selected Federal Excise Taxes
October 1986pdf
The Tax-Exempt Financing of Student Loans
August 1986htmlpdf
Effects of the 1981 Tax Act on the Distribution of Income and Taxes Paid
August 1986htmlpdf
Oil Taxes and the Economy
June 1986htmlpdf
Analysis of Long-Term Revenue Impacts of Corporate and General Business Provisions in the House and Senate Finance Committee Tax Reform Bills
June 1986pdf
Tax Reform: Its Effect on the Coal Industry
May 1986pdf
Updated Calculations of a Tax-Cut Equivalent of an Oil Price Decline
May 1986pdf
The Budgetary and Economic Effects of Oil Taxes
April 1986htmlpdf
Toll Financing of U.S. Highways
December 1985pdf
Tax Reform: Its Effects on the Oil and Gas Industry
October 1985htmlpdf
Effective Tax Rates and Real Costs of Capital Under Current Law and Under the President's Proposed Tax Reform
August 1985pdf
Hazardous Waste Generation, Management, and Expected Waste-End Tax Revenues for Waste Quantities Regulated Under the Resource Conservation and Recovery Act
August 1985pdf
Background Analysis of Corporate Minimum Tax Issues
July 1985htmlpdf
Analysis of Long-Term Revenue Impacts of the President's Tax Reform Plan
June 1985htmlpdf
An Analysis of Alternatives for Taxing Social Security as a Private Pension
June 1985htmlpdf
Federal Financial Support for High-Technology Industries
June 1985pdf
Revising the Corporate Income Tax
May 1985pdf
Testimony on the Targeted Jobs Tax Credit
March 19, 1985pdf
Testimony before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives
Federal Income Tax Reform: A Review of Two Proposals
October 1984htmlpdf
The Extension of the Research and Development Tax Credit
August 2, 1984pdf
Testimony before the Subcommittee on Oversight, Committee on Ways and Means
Tax Reform
July 9, 1984pdf
Testimony before the Committee on the Budget, United States Senate, Seattle, Washington
Targeted Jobs Tax Credit
April 10, 1984pdf
Testimony before the Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives
Financing U.S. Airports in the 1980s
April 1984pdf
The Combined Effects of Major Changes in Federal Taxes and Spending Programs Since 1981
April 1984htmlpdf
Effects of Major Changes in Individual Income and Excise Taxes Enacted in 1981 and 1982 for Households in Different Income Categories
March 1984htmlpdf
Federal Support of U.S. Business
January 1984pdf
Charging for Federal Services
December 1983htmlpdf
Enterprise Zone Proposals
November 17, 1983pdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives
Tax Expenditures: Current Issues and Five-Year Budget Projections for Fiscal Years 1984-1988
October 1983htmlpdf
Forecasting Individual Income Tax Revenues: A Technical Analysis
August 1983htmlpdf
Revising the Individual Income Tax
July 1983htmlpdf
Current Cost-Sharing and Financing Policies for Federal and State Water Resources Development
July 1983htmlpdf
Reducing the Deficit
June 28, 1983pdf
Testimony before the Committee on Finance, United States Senate
Tax-Exempt Bonds for Private Purposes
June 15, 1983pdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives
Sale-Leaseback Agreements
June 8, 1983pdf
Testimony before the Committee on Ways and Means, U.S. House of Representatives
Tax-Exempt Bonds for Owner-Occupied Housing
May 13, 1983pdf
Testimony before the Subcommittee on Taxation and Debt Management, Committee on Finance, United States Senate
Small Issue Industrial Revenue Bonds, 1980-1982
May 1983htmlpdf
Analysis of Special Tax Provisions Affecting Independent Oil and Gas Producers
May 1983htmlpdf
Mortgage Revenue Bonds in 1982
May 1983htmlpdf
Revenue Effects of the Crude Oil Windfall Profit Tax Act (P.L. 96-223)
May 1983htmlpdf
Revenue Effects of Reducing the Minimum Holding Period for Long-Term Capital Gains
May 1983htmlpdf
Trends in Municipal Leasing
May 1983htmlpdf
Distributional Implications of Repeal or Delay of Income Tax Indexation
March 1983htmlpdf
Economic and Budgetary Consequences of the Proposed Increases in U.S. Subscriptions to the International Monetary Fund
March 1983htmlpdf
Tax Expenditures: Budget Control Options and Five-Year Budget Projections for Fiscal Years 1983-1987
November 1982htmlpdf
Effects of Changes in Taxes and Benefit Payments Enacted in Fiscal Year 1982, for Households in Different Income Categories
November 1982htmlpdf
A Broad-Based Low-Rate Income Tax
September 28, 1982pdf
Testimony before the Committee on Finance, United States Senate
Flat Rate Income Tax
July 27, 1982pdf
Testimony before the Subcommittee on Monetary and Fiscal Policy, Joint Economic Committee
Effects of Changes in Taxes and Benefit Payments Resulting from the Tax Equity and Fiscal Responsibility Act of 1982, for Households in Different Income Categories
July 1982htmlpdf
Administration Proposals on Tax-Exempt Bonds
June 11, 1982pdf
Letter to the Honorable Robert Dole
How Changes in Fiscal Policy Affect the Budget: The Feedback Issue
June 1982pdf
Effects of Changes in Taxes and Benefit Payments Proposed in the Administration's 1983 Budget for Households in Different Income Categories
April 1982htmlpdf
The Growth of Tax-Exempt State and Local Bonds for Private Purposes
March 17, 1982pdf
Testimony before the Committee on Finance, United States Senate
How User Fees Promote Efficiency
March 3, 1982pdf
Testimony before the Subcommittee on Water Resources of the House Committee on Public Works and Transportation
The Mortgage Subsidy Bond Tax Act of 1980: Experience Under the Permanent Rules
March 1982htmlpdf
Increasing the fees for Using the Nation's Inland Waterways
February 10, 1982pdf
Testimony before the Subcommittee on Water Resources of the Senate Committee on Environment and Public Works
Effects of Tax and Benefit Reductions Enacted in 1981 for Households in Different Income Categories
February 1982htmlpdf
H.R. 4882, Limits on Tax Expenditures into the First and Second Congressional
December 9, 1981pdf
Testimony before the Committee on Rules, U.S. House of Representatives
Controlling Tax Expenditures
November 24, 1981pdf
Testimony before the Committee on the Budget, United States Senate
Small Issue Industrial Revenue Bonds
September 1981htmlpdf
The Tax Treatment of Homeownership: Issues and Options
September 1981htmlpdf
Tax Expenditures: Current Issues and Five-Year Budget Projections for Fiscal Years 1982-1986
September 1981htmlpdf
Testimony on Industrial Policy
June 1, 1981htmlpdf
Testimony before the Subcommittee on Oversight and Investigations, Committee on Energy and Commerce, U.S. House of Representatives
Financing Options for the Strategic Petroleum Reserve
April 1981htmlpdf
The Strategic Petroleum Reserve
March 30, 1981pdf
Testimony before the Subcommittee on Energy and Mineral Resources, Committee on Energy and Natural Resources, Unites States Senate
A Review of the Accuracy of Treasury Revenue Forecasts, 1963-1978
February 1981htmlpdf
Background Paper: Tax Subsidies for Medical Care: Current Policies and Possible Alternatives
January 1980pdf
Testimony on Intergovernmental Fiscal Impacts of Tax-Exempt Single-Family Housing Bonds
July 18, 1979htmlpdf
Testimony before the Subcommittee on Intergovernmental Relations, Committee on Governmental Affairs
Testimony on the Effect of the Tax Laws on Health Insurance and Medical Costs
July 9, 1979htmlpdf
Testimony before the Subcommittee on Oversight, Committee on Ways and Means and the Task Force on Tax Expenditures, Committee on the Budget
Testimony on the Department of Housing and Urban Development's Decision to Prohibit the Use of the Federal Housing Administration's Section 242 Mortgage for Hospital Projects Involving Tax-Exempt Bonds
May 17, 1979htmlpdf
Testimony before the Subcommittee on Housing and Community Development, Committee on Banking, Finance and Urban Affairs, U.S. House of Representatives
Testimony on the Administration's Proposals for the Phased Decontrol of Domestic Oil and a Windfall Profits Tax
May 7, 1979htmlpdf
Testimony before the Subcommittee on Energy and Foundations of the Finance Committee, United States Senate
Tax-Exempt Bonds for Single-Family Housing
April 1979pdf
Committee Print
Background Paper: Proposition 13: Its Impact on the Nation's Economy, Federal Revenues, and Federal Expenditures
July 1978pdf
Five-Year Budget Projections: Fiscal Years 1979-1983
June 1978pdf
Testimony on Social Security Payroll Taxes
April 5, 1978htmlpdf
Testimony before the Finance Subcommittee on Social Security, United States Senate
The President's Fiscal Year 1979 Tax Expenditure Proposals
April 1978pdf
Transportation Finance: Choices in a Period of Change
March 1978pdf
Federal Aid to Postsecondary Students: Tax Allowances and Alternative Subsidies
January 1978pdf
College Tuition Tax Credits
November 1977pdf
Background Paper: Real Estate Tax Shelter Subsidies and Direct Subsidy Alternatives
May 1977pdf
Background Paper: Employment Subsidies and Employment Tax Credits
April 1977pdf