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Federal Tax Law Research Guide: Tax Policy Resources

Tax Policy

US Government

  • Congressional Research Service  (CRS -- available on campus only)  or Searchable on Tax Analysts - Tax Notes Today
  • CRS works exclusively for members and committees of the United States Congress. An arm of the Library of Congress, the agency is renowned for its non-partisanship and its in-depth analysis of issues. CRS Reports provide valuable insight into how Congress makes decisions and are excellent sources for determining historical and current legal frameworks on domestic and international issues.
     
  • Congressional Hearings via ProQuest Congressional
    Hearings conducted in the House Ways and Means Committee or the Senate Finance Committee contain valuable policy proposals in expert testimony before Congress.
     
  • US office of Tax Policy
    "The Office of Tax Policy assists the Secretary in developing and implementing tax policies and programs; provides the official estimates of all Government receipts for the President's budget, fiscal policy decisions, and Treasury cash management decisions...."
     
  • Joint Committee on Taxation
    The Joint Committee on Taxation is a nonpartisan committee of the United States Congress, originally established under the Revenue Act of 1926. The Joint Committee operates with an experienced professional staff of Ph.D economists, attorneys, and accountants, who assist Members of the majority and minority parties in both houses of Congress on tax legislation.
     
  • Congressional Budget Office
    CBO’s mandate is to provide the Congress with objective, nonpartisan, and timely analyses to aid in economic and budgetary decisions on the wide array of programs covered by the federal budget and the information and estimates required for the Congressional budget process. CBO Taxes Publications
     
  • Taxpayer Advocate Service
    As an independent organization within the IRS, we help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems. National Taxpayer Advocate must submit two reports to Congress each year: an Annual Report to Congress and an Objectives Report for the next fiscal year.
     
  • Government Acountability Office (GAO)
    GAO is an independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog," GAO investigates how the federal government spends taxpayer dollars. They issue reports and provide testimony on Tax Policy and Administration.
     
  • Office of Management and Budget
    The core mission of OMB is to serve the President of the United States in implementing his vision across the Executive Branch. OMB works with Congress on congressional appropriations, authorizing, and budgeting processes to enact the President’s Budget and legislative proposals.OMB blog

Law Reviews, Legal Scholarship and Academic Articles

Research Centers and Reports

  • Tax Foundation
    A non-partisan educational organization, The Tax Foundation's mission "...is to educate taxpayers about sound tax policy and the size of the tax burden borne by Americans at all levels of government. From its founding in 1937, the Tax Foundation has been grounded in the belief that the dissemination of basic information about government finance is the foundation of sound policy in a free society." Their site includes the Tax Policy Blog, and Publications (reports, studies, newsletter and online books)
     
  • Tax Policy Center
    The Tax Policy Center is a joint venture of the Urban Institute and Brookings Institution. The Center is made up of nationally recognized experts in tax, budget, and social policy who have served at the highest levels of government. TPC provides timely, accessible analysis and facts about tax policy to policymakers, journalists, citizens, and researchers. 

Tax Policy Groups

  • Americans for Fair Taxation
    A nonpartisan 501(c)(4) grassroots organization solely dedicated to replacing the current income tax code with a national retail-level consumption tax
  • Americans for Tax Reform
    The flagship project of Americans for Tax Reform is the Taxpayer Protection Pledge, a written promise by legislators and candidates for office that commits them to oppose any effort to increase income taxes on individuals and businesses
  • American Tax Policy Institute
    ATPI´s primary purpose is to promote and facilitate non-partisan scholarly research analysis and discussion of U.S. federal, state and local tax policy issues.
  • Burch Center for Tax Policy
    UC Berkeley center for Tax policy research.
  • Cato Institute
    Individual liberty, limited government, free markets and peace.
  • Ctr. for Econ. & Policy Research
    Center to promote democratic debate on the most important economic and social issues that affect people's lives.
  • Ctr. on Budget & Policy Priorities
    The Center conducts research and analysis to help shape public debates over proposed budget and tax policies and to help ensure that policymakers consider the needs of low-income families and individuals in these debates.  We also develop policy options to alleviate poverty.
  • Citizens for Tax Justice
    CTJ’s mission is to give ordinary people a greater voice in the development of tax laws. Against the armies of special interest lobbyists for corporations and the wealthy,
  • Concord Coalition
    The Concord Coalition is a nationwide, non-partisan, grassroots organization advocating generationally responsible fiscal policy
  • Economic Policy Institute
    The Economic Policy Institute (EPI) is a nonprofit, nonpartisan think tank created in 1986 to  include the needs of low- and middle-income workers in economic policy discussions
  • Heritage Foundation
    Formulates and promotes conservative public policies based on the principles of free enterprise, limited government, individual freedom, traditional American values, and a strong national defense.
  • Institute for Policy Innovation
    IPI's focus is on approaches to governing that harness the strengths of individual liberty, limited government, and free markets.
  • Institute on Taxation & Econ Policy
    Institute on Taxation and Economic Policy (ITEP) is a non-profit, non-partisan research organization that works on federal, state, and local tax policy issues
  • Nat’l Bureau of Econ. Research
    A private, nonprofit, nonpartisan research organization dedicated to promoting a greater understanding of how the economy works.
  • Nat'l Center for Policy Analysis
    Our goal is to develop and promote private, free-market alternatives to government regulation and control, solving problems by relying on the strength of the competitive, entrepreneurial private sector.
  • Nat'l Taxpayers Union
    We cannot ignore the role that Big Government has played in reducing economic growth and job creation.
  • Policy & Taxation Group
    Policy and Taxation Group is dedicated to the elimination of the estate and gift taxes (“death taxes”).
  • Tax Executives Institute
    Tax Executives Institute is the preeminent association of in-house tax professionals worldwide​.
  • Tax History Project
    The Tax History Project was established by Tax Analysts in 1995 to provide scholars, policymakers, students, the media, and citizens with information about the history of American taxation. The project pursues its mission through a program of web-based documentary publication and original historical research.