As members of Congress consider tax reform, their focus should be the living standards of American families, particularly middle-class families and families striving to reach the middle class. This page collects recent research, analysis, and commentary from Equitable Growth that can help policymakers understand the consequences for American families of potential changes in tax law and inform their choices about the substance of tax reform.
 

Issue Briefs

If U.S. tax reform delivers equitable growth, a distribution table will show it
Greg Leiserson

What is the federal business-level tax on capital in the United States?
Greg Leiserson

 

Columns

The ‘Unified Framework’ is a proposal for two new wasteful tax expenditures
Greg Leiserson

False promises about corporate taxes and American workers
Kimberly A. Clausing

In defense of the statutory U.S. corporate tax rate
Greg Leiserson

It’s no surprise that the Kansas tax cut experiment failed to create jobs
Greg Leiserson


 

Reports

Strengthening the indispensable U.S. corporate tax
Kimberly A. Clausing

Taxing Capital: Paths to a fairer and broader U.S. tax system
David Kamin


 

Testimony

Testimony before the House Committee on Ways and Means Tax Reform Forum
Heather Boushey

 

Value Added

Expanding the Earned Income Tax Credit is worth exploring in the U.S. tax reform debate
Nisha Chikhale

How would homebuyers respond to a less generous U.S. mortgage interest deduction?
Nisha Chikhale

Preferential pass-through tax rates and the declining share of labor income in the United States
Nisha Chikhale