Tax Policy Center

American think tank

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Tax Policy Center

Abbreviation| TPC
Formation| January 9, 2002; 23 years ago (2002-01-09)[1]
Type| Public policy think tank
Headquarters| Washington, D.C., U.S.

Robert C. Pozen Director

| Tracy Gordon
Website| Official website
Part of a series on

Taxation
An aspect of fiscal policy

Policies

* Economic justice
* Government revenue
* Property tax equalization
* Tax revenue
* Non-tax revenue
* Tax law
* Tax bracket
* Flat tax
* Tax threshold
* Taxation as theft
* Tax shift
* Tax cut
* Tax advantage
* Tax incentive
* Tax reform
* Tax harmonization
* Tax competition
* Double taxation
* Representation
* Medical savings account

Economics

|  General Theory

* Price effect
* Excess burden
* Tax efficiency
* Tax incidence
* Laffer curve
* Optimal tax
* Fiscal illusion
* Theories
* Optimal capital income taxation

Distribution of Tax

* Tax rate
* Flat
* Progressive
* Regressive
* Proportional

Collection

* Revenue service
* Revenue stamp
* Tax assessment
* Taxable income
* Tax lien
* Tax refund
* Tax shield
* Tax residence
* Tax preparation
* Tax protester
* Tax investigation
* Tax collector
* Tax withholding
* Private tax collection

Noncompliance

|  Legal tax avoidance

* Base erosion and profit shifting (BEPS)
* Double Irish
* Single Malt
* CAIA
* Dutch Sandwich
* Estate planning
* Repatriation tax avoidance
* Share repurchase
* Tariff engineering
* Tax credit
* Tax deduction
* Tax exemption
* Taxpayer groups
* Tax holiday
* Tax inversion
* Tax farming
* Tax patent
* Tax shelter

Illegal tax evasion

* Tax amnesty
* Black market
* Debtors' prison
* Tax exile
* Smuggling
* Tax resistance
* Transfer mispricing
* Unreported employment

Locations

* Tax havens
* Corporate havens
* Offshore financial centres (OFCs)
* Offshore magic circle
* Conduit and sink OFCs
* Financial centres
* Financial Secrecy Index

Major examples

* Ireland as a tax haven
* Ireland v. Commission
* Leprechaun economics
* Liechtenstein tax affair
* Luxembourg Leaks
* Offshore Leaks
* Paradise Papers
* Panama Papers
* Swiss Leaks
* United States as a tax haven
* Panama as a tax haven

Types

* Direct
* Indirect
* Per unit
* Ad valorem
* Aviation
* Airport improvement
* Landing
* Solidarity
* Capital gains
* Expatriation
* Consumption
* Departure
* Hotel
* Sales
* Stamp
* Television
* Tourist
* Value-added
* Digital goods
* Dividend
* Environmental tax
* Carbon
* Eco-tariff
* Landfill
* Natural resources consumption
* Severance
* Steering
* Stumpage
* Excise
* Alcohol
* Cigarette
* Fat
* Meat
* Sin
* Sugary drink
* Tobacco
* General
* Georgist
* Gift
* Gross receipts
* Hypothecated
* Income
* Inheritance (estate)
* Land value
* Luxury
* Payroll
* Pigouvian
* Property
* Resource rent
* Single
* Surtax
* Turnover
* Use
* User charge/fee
* Congestion
* Fuel
* Road/GNSS
* Toll
* Vehicle miles traveled
* Corporate profit
* Excess profits
* Windfall
* Negative (income)
* Wealth

International

* Financial transaction tax
* ATTAC
* Currency transaction tax
* European Union Common Consolidated Corporate Tax Base (CCCTB)
* Global minimum corporate tax rate
* Robin Hood tax
* Tobin tax
* Spahn tax
* Tax equalization
* Tax treaty
* Exchange of Information
* Permanent establishment
* Transfer pricing
* European Union FTT
* Foreign revenue rule

Trade

* Custom
* Duty
* Tariff
* Import
* Export
* Tariff war
* Free trade
* Free-trade zone
* Trade agreement
* ATA Carnet

Research

|  Academic

* Mihir A. Desai
* Dhammika Dharmapala
* James R. Hines Jr.
* Ronen Palan
* Joel Slemrod
* Gabriel Zucman

Advocacy groups

* Institute on Taxation and Economic Policy (ITEP)
* Oxfam (UK)
* Tax Foundation (US)
* Tax Justice Network (TJN)
* Tax Policy Center (US)

Religious

* Church tax
* Eight per thousand
* Teind
* Tithe
* Fiscus Judaicus
* Leibzoll
* Temple tax
* Tolerance tax
* Jizya
* Kharaj
* Khums
* Nisab
* Zakat

By country

|  All Countries

* List of countries by tax rates
* Tax revenue to GDP ratio
* Tax rates in Europe

Individual Countries

* Albania
* Algeria
* Argentina
* Armenia
* Australia
* Azerbaijan
* Bangladesh
* Bhutan
* Brazil
* Bulgaria
* BVI
* Canada
* China
* Colombia
* Croatia
* Denmark
* Finland
* France
* Germany
* Greece
* Hong Kong
* Iceland
* India
* Indonesia
* Iran
* Ireland
* Israel
* Italy
* Japan
* Kazakhstan
* Lithuania
* Malta
* Morocco
* Namibia
* Netherlands
* New Zealand
* Norway
* Pakistan
* Palestine
* Peru
* Philippines
* Poland
* Portugal
* Russia
* South Africa
* Sri Lanka
* Sweden
* Switzerland
* Taiwan
* Tanzania
* United Arab Emirates
* United Kingdom
* United States
* Uruguay

* Business portal
* Money portal

* v
* t
* e

The Urban-Brookings Tax Policy Center,[2][3][4] typically shortened to the Tax Policy Center (TPC), is a nonpartisan[5] think tank based in Washington D.C., United States.[6] A joint venture of the Urban Institute and the Brookings Institution, it aims to provide independent analyses of current and longer-term tax issues, and to communicate its analyses to the public and to policymakers. TPC combines national specialists in tax, expenditure, budget policy, and microsimulation modeling to concentrate on five overarching areas of tax policy: fair, simple and efficient taxation, social policy in the tax code, business tax reform, long-term implications of tax and budget choices, and state tax issues.

## Staff

[edit]

Tracy Gordon became as the Robert C. Pozen Director of the Tax Policy Center in March 2022, after serving as Acting Director from January 2021.[7] She succeeded Mark Mazur, who was director from 2017 to 2021. Economist William G. Gale is co-director of the Center alongside Gordon. Len Burman preceded him from 2013 to 2017 and Donald Marron was director from 2010 to 2013. Rosanne Altshuler served as director from 2009 to 2010.[8] Gene Steuerle was the founding director from 2002 to 2008.[9]

Bill Gale, Arjay and Frances Miller Chair in Federal Economic Policy at the Brookings Institution, has served as Co-Director since its founding.[10]

The center's TaxVox blog is led by Howard Gleckman.[11]

## Analyses

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TPC publications examine the impacts of a variety of tax issues. A 2012 report outlined the then-presidential candidates' tax proposals and analyzed their distributional and revenue impacts.[12] Other studies have examined the 2001-2006 tax cuts,[13] the alternative minimum tax,[14] the impact of tax provisions on low-income families,[15][16][17] and tax incentives for education.[18] An extensive collection of tables provides estimates of the impact of current taxes as well as the implications of proposals to change tax law.

TPC representatives have testified before the United States Congress regarding tax and health care reforms.[19][20][21] TaxVox, the TPC blog, discusses current tax and budget issues.[22] The Tax Policy Briefing Book is an on-line collection of short articles that explain a range of tax issues.[23] Entries offer background information, describe key elements of the tax system, propose changes to improve the tax system, and provide information on state and local tax policy. The center has also collected various data tables in "Tax Facts" which cover aspects of the U.S. tax system, ranging from tax rates and revenues collected to changes over time in state and local tax collections. TPC's State and Local Finance Data Query System (SLF-DQS) provides tools with which users can create their own tables related to state and local finances based on data from the Census of Governments State and Local Finance series.

## Funding

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TPC is funded by individuals, corporations, trade groups, and foundations including the Ford Foundation, the Bill and Melinda Gates Foundation, and the Rockefeller Foundation.[24]

## See also

[edit]

* Center on Budget and Policy Priorities
* Citizens for Tax Justice
* Council on State Taxation
* Institute on Taxation and Economic Policy
* Tax Foundation

## References

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1. ^ "TaxPolicyCenter.org WHOIS, DNS, & Domain Info - DomainTools". WHOIS. Retrieved October 13, 2016.
2. ^ "Urban-Brookings Tax Policy Center | Urban Institute". www.urban.org.
3. ^ "Urban-Brookings Tax Policy Center". Brookings.
4. ^ "About the Tax Policy Center"[dead link]
5. ^ Epstein, Jennifer (2012-08-01). "Obama: Romney 'asking you to pay more so that people like him can get a tax cut'". Politico. Retrieved 2016-09-15.
6. ^ ""Tax Policy Center in Spotlight for Its Romney Study" by Annie Lowrey, New York Times, October 24, 2012".
7. ^ "Mark Mazur to take over as TPC Director". 13 December 2016.
8. ^ "CURRICULUM VITAE - Rosanne Altshuler" (PDF). econweb.rutgers.edu. December 2021.
9. ^ "Annual Report 2008" (PDF). www.taxpolicycenter.org. Tax Policy Center.
10. ^ "Curriculum Vitae - William G. Gale" (PDF). November 2017.
11. ^ "Tax Policy Center Staff page".
12. ^ "An Updated Analysis of the 2008 Presidential Candidates' Tax Plans: Updated September 12, 2008" Archived October 11, 2008, at the Wayback Machine by Leonard E. Burman, Surachai Khitatrakun, Greg Leiserson, Jeff Rohaly, Eric Toder, and Roberton Williams
13. ^ "Distribution of the 2001-2006 Tax Cuts" Archived 2008-10-23 at the Wayback Machine by Greg Leiserson and Jeff Rohaly
14. ^ "The Individual Alternative Minimum Tax: Historical Data and Projections" Archived 2008-10-23 at the Wayback Machine by Greg Leiserson and Jeff Rohaly
15. ^ "Refundable Credits Have Cut Taxes for Low-Income Households" Archived 2008-10-23 at the Wayback Machine by Roberton Williams
16. ^ "Reforming the Child and Dependent Care Tax Credit". Archived from the original on 2013-05-08. by Jeff Rohaly
17. ^ "Eligibility for Child Tax Credit by Age of Child" Archived 2008-10-23 at the Wayback Machine by Leonard E. Burman and Laura Wheaton
18. ^ "Subsidizing Higher Education Through Tax and Spending Programs" Archived 2008-10-23 at the Wayback Machine by Elaine Maag, David Mundel, Lois Rice, and Kim Rueben
19. ^ "Tax Reform and Taxation of Small Business: Testimony before the United States Senate Committee on Finance"[usurped] June 5, 2008. Eric Toder
20. ^ "Individual Taxpayers and Federal Tax Reform: Testimony before the United States Senate Committee on Finance" Archived 2008-10-23 at the Wayback Machine May 14, 2008. William Gale
21. ^ "A Blueprint for Tax Reform and Health Reform: Testimony before the United States Senate Committee on Finance" Archived 2008-10-23 at the Wayback Machine May 13, 2008. Leonard E. Burman
22. ^ "Home | Tax Policy Center". taxpolicycenter.org.
23. ^ "The Tax Policy Briefing Book | Tax Policy Center". taxpolicycenter.org.
24. ^ "TPC About Us - Funders". Retrieved September 2, 2014.

## External links

[edit]

* Official website

Authority control databases

International|

* VIAF

National|

* United States

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