Tax Foundation

Case Study #8: Education Credits

August 7, 2013

In this case study, the authors write that the federal government provides many types of higher education assistance through the tax code.

Case Study #7: The Earned Income Tax Credit

Michael Schuyler, and Stephen J. Entin
August 7, 2013

In this case study, the authors write that the Earned Income Tax Credit (EITC) was introduced into the tax system in 1975 as a small tax subsidy for the working poor with children.

Case Study #6: The Exclusion for Employer Provided Health Insurance

Michael Schuyler, and Stephen J. Entin
August 5, 2013

In this case study, the authors write that until recently, employers were generally not required to put the value of health care premiums on employees’ W-2 year-end tax forms.

Case Study #5: Accelerated Depreciation

Michael Schuyler, and Stephen J. Entin
August 2, 2013

In this study, the authors write that businesses can recognize most of their labor costs on their tax returns when they incur the costs but must typically deduct their investment costs over m

Case Study #4: The Deduction of State and Local Income Taxes or General Sales Taxes

Michael Schuyler, and Stephen J. Entin
August 1, 2013

The federal individual income tax code permits taxpayers who itemize to claim a deduction for their state and local income taxes or general sales taxes.

Case Study #2: Property Tax Deduction for Owner-Occupied Housing

Stephen J. Entin, and Michael Schuyler
July 30, 2013

The federal individual income tax code permits taxpayers who itemize to claim a deduction for their local real estate (property) taxes. However, the deduction is controversial.

Case Study #1: Mortgage Interest Deduction for Owner-Occupied Housing

Stephen J. Entin, and Michael Schuyler
July 30, 2013

The federal individual income tax permits taxpayers who itemize to claim a deduction for the mortgage interest they pay on their primary residence.

Sales Tax Holidays: Politically Expedient but Poor Tax Policy

Joseph Henchman
July 24, 2013

In this Special Report for the Tax Foundation, Henchman writes that, 

What Is the Evidence on Taxes and Growth?

William McBride
October 18, 2012

The idea that taxes affect economic growth has become politically contentious and the subject of much debate in the press and among advocacy groups.

Comments on Who Pays? A Distributional Analysis of the Tax Systems in All 50 States

Elizabeth Malm
February 20, 2013

The Institute on Taxation and Economic Policy (ITEP) released a report last month titled Who Pays?

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