Research and Reports

2017

Long-Term Tax-Exempt Private Activity Bonds, by Bond Purpose and Type of Issue, 2015
Internal Revenue Service, September 2017

2016

A Better Way: Our Vision for a Confident America
June 24, 2016

Snapshot: A Better Way: Our Vision for a Confident America
June 24, 2016

2014

Comprehensive Tax Reform for 2015 and Beyond
December 11, 2014

2013

Tax Reform in the 113th Congress: An Overview of Proposals
December 17, 2013

Democratic Principles for Housing Finance Reform
July 18, 2013

Tax Reform Option Paper: Economic and Community Development
May 15, 2013

Corporate Income Tax: Effective Tax Rates Can Differ Significantly from the Statutory RateGovernment Accountability Office
May 2013 

JCS-3-13: Report To The House Committee On Ways And Means On Present Law And Suggestions For Reform Submitted To The Tax Reform Working Groups
May 6, 2013

JCX-10-13: Present Law, Data and Analysis Relating to Tax Incentives for Residential Real Estate
April 25, 2013

Tax Reform Option Paper: Simplifying the Tax System for Families and Businesses
March 21, 2013

2012

The New Economic Patriotism: A Plan For Jobs & Middle-Class Security
October 24, 2012Tax Reform: Reducing Tax Rates and the Deficit
October 15, 2012

Distributional Effects of a Proposal to Repeal the Individual AMT, Eliminate Certain Deductions, Tax Capital Gains as Ordinary Income, and Reduce Marginal Income Tax Rates by Four Percent
October 9, 2012

The Corporate Income Tax System: Overview and Options for Reform
September 13, 2012

The Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening
March 22, 2012

JCT 19-12: Background And Present Law Relating To Cost Recovery And Domestic Production Activities
February 27, 2012

JCT 18-12: Overview of the Federal Tax System as in Effect for 2012
February 24, 2012

2011 Year End Report - Road Map to Renewal
January 2012

2011

Joint Committee on Taxation Memo: Estimated Revenue Effects of Corporate Tax Reform Revenue Raising Provisions that Repeal or Modify Tax Expenditures
October 27, 2011

Budget Effects of the Repeal of the Low Income Housing Tax Credit (LIHTC)
March 25, 2011

A Framework for Deficit Reduction: Principles and Cautions
March 24, 2011

2007

Treasury Conference on Business Taxation and Global Competitiveness: Background Paper
July 23, 2007
Concludes that the top corporate tax rate could drop from 35 percent to 27 percent if lawmakers eliminated a number of special preferences in the Internal Revenue Code including the Section 199 manufacturing deduction, the research and development tax credit, Subpart F deferral, and the low-income housing tax credit.