Tax Reform
Organizations and Resources
(arranged
alphabetically)
The American Enterprise
Institute (AEI)
AEI is one of the oldest and largest public policy organizations in
Washington. It is often described as centrist based on the range of
viewpoints taken by its researchers. Many of its scholars have a strong
free-market perspective, and they have done top-notch work in areas such as
financial market reform and health-care economics.
Americans for Fair Taxation (FairTax.org)
This group supports a large national sales tax to
replace most other types of federal taxes.
Americans For Fair Taxation was formed in 1995 as a 501
(c)(4) nonprofit, nonpartisan, grassroots organization solely dedicated to
replacing the current tax system. It began as a research organization with
the initial goal of finding out what the American people wanted in a tax
system, what they felt was the best way for the government to collect
revenue, and how taxation could be achieved in a way that most benefited the
economy and the taxpayers. Many diverse groups of Americans participated in
the extensive polling and focus group studies, and then a nonpartisan team
of economists was commissioned to develop the
FairTax
plan. The organization today has hundreds of thousands of members and
volunteers nationwide. Its plan supports sound economic research, education
of citizens and community leaders, and grassroots mobilization efforts. See
also Wikipedia FairTax.
Americans for Tax Reform (ATR)
supports a system in which
taxes are simpler, flatter, more visible, and lower than they are today.
ATR was founded in 1985 by Grover Norquist. 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.
The Brookings Institution
The Brookings Institution is a nonprofit public policy organization based
in Washington, DC. Our mission is to conduct high-quality, independent
research and, based on that research, to provide innovative, practical
recommendations that advance three broad goals:
- Strengthen American democracy;
- Foster the economic and social welfare, security and opportunity of
all Americans and
- Secure a more open, safe, prosperous and cooperative international
system.
Brookings is proud to be consistently ranked as the most influential,
most quoted and most trusted think tank.
Cato Institute
is a public
policy research organization - a think tank - dedicated to the principles of
individual liberty, limited government, free markets and peace. Its scholars
and analysts conduct independent, nonpartisan research on a wide range of
policy issues.
Founded in
1977, Cato owes its name to Cato's Letters, a series of essays published in
18th- century England that presented a vision of society free from excessive
government power. Those essays inspired the architects of the American
Revolution. And the simple, timeless principles of that revolution -
individual liberty, limited government, and free markets — turn out to be
even more powerful in today's world of global markets and unprecedented
access to more information than Jefferson or Madison could have imagined.
Social and economic freedom is not just the best policy for a free people,
it is the indispensable framework for the future.
Center on Budget and Policy Priorities
(CBPP)
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.
In addition, the Center examines the short- and long-term impacts of
proposed policies on the health of the economy and the soundness of federal
and state budgets. Among the issues we explore are whether federal and state
governments are fiscally sound and have sufficient revenue to address
critical priorities, both for low-income populations and for the nation as a
whole.
Citizens Against Government
Waste (CAGW)
This grassroots organization highlights wasteful, inefficient, and
sometimes corrupt government spending. If its recommendations were followed,
the government would use citizens' tax dollars more carefully and total
government spending would be considerably smaller.
Club for Growth
Club for Growth is a national network of thousands of pro-growth
Americans, from all walks of life, who believe that prosperity and
opportunity come through economic freedom. We work to promote public
policies that encourage a high growth economy and a swift return to
America's founding principles primarily through legislative involvement,
issue advocacy, research, training and educational activity.
The
primary tactic of the separate Club for Growth PAC is to provide financial
support from Club members to viable candidates to Congress who believe in
pro-growth policies, limited government, low taxes and economic freedom,
both in Republican primaries and general elections.
Club for Growth
Policy Goals:
- Reduce income tax rates
- Death tax repeal
- Limited government through limited spending and budget reform,
including a Balanced Budget Amendment to the United States Constitution
- Social Security reform with personal retirement accounts for younger
workers
- Expanding trade freedom (free trade)
- End abusive lawsuits through medical malpractice and tort reform
- Replacing the current tax code (flat tax, fair tax)
- School choice
- Regulatory reform and deregulation
Center for American Progress (CAP)
is dedicated
to improving the lives of Americans through progressive ideas and action.
Building on the achievements of progressive pioneers such as Teddy Roosevelt
and Martin Luther King, our work addresses 21st-century challenges such as
energy, national security, economic growth and opportunity, immigration,
education, and health care. We develop new policy ideas, critique the policy
that stems from conservative values, challenge the media to cover the issues
that truly matter, and shape the national debate.
Founded in
2003 by
John Podesta, a supporter of President Clinton, to provide long-term
leadership and support to the progressive movement. On December 6, 2010 CAP
proposed a
50-50 plan to increase federal revenue by $255 billion with the
following key provisions:
-
Implementing a graduated surtax
on adjusted gross income for households making more than half a million
dollars per year
-
Imposing a $10 per barrel fee
on imported oil
-
Returning the estate tax to
pre-Bush tax cut levels-a $1 million exemption and a 55-percent rate
-
Removing the cap on the
employer side of the Social Security payroll tax
-
Indexing the entire tax code to
a better measure of inflation
-
Increasing the top rate on
capital gains and dividends
-
Increasing the ordinary income
tax rates on tax brackets between $140,000 and $380,000
Citizens for Tax Justice (CTJ)
was founded in
1979, is a 501 (c)(4) public interest research and advocacy organization
focusing on federal, state and local tax policies and their impact upon our
nation. 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, CTJ fights for:
-
Fair taxes for middle and
low-income families
-
Requiring the wealthy to pay
their fair share
-
Closing corporate tax loopholes
-
Adequately funding important
government services
-
Reducing the federal debt
-
Taxation that minimizes
distortion of economic markets
Comeback America Initiative
- CAI will foster a national discussion around the themes in the book
"Comeback America", with an emphasis on various specific policy,
operational and political reforms to put government on a more prudent,
sustainable and accountable fiscal path. The organization’s primary
focus will be federal fiscal issues; however, it will also highlight the
larger national fiscal challenge and will engage in selected state and
local reform initiatives (e.g. pensions, retiree healthcare, tax
systems) and in certain jurisdictions (e.g. Connecticut and Bridgeport).
- CAI will engage in various online, on-air, publication and other
communication activities, participate in various town hall forums and
other public events regarding fiscal matters, and assist key
policymakers in their efforts to examine and build support for specific
policy reforms to help ensure greater fiscal sustainability.
- All activities will be non-partisan in nature and will be designed
to make government more future focused, results oriented, successful,
efficient, equitable and sustainable. This includes steps designed to
transform government to increase transparency and accountability in
connection with key areas of ineffectiveness, inequity and fiscal
irresponsibility
The Committee for a Responsible Federal Budget
The Committee for a Responsible Federal Budget is a bipartisan,
non-profit organization committed to educating the public about issues that
have significant fiscal policy impact. The Committee is made up of some of
the nation's leading budget experts including many of the past Chairmen and
Directors of the Budget Committees, the Congressional Budget Office, the
Office of Management and Budget, the Government Accountability Office, and
the Federal Reserve Board. The site includes a
Deficit Reduction Plan
Comparison Tool
The Heratige Foundation
Founded in 1973, The Heritage Foundation is a research and educational
institution—a think tank—whose mission is to formulate and promote
conservative public policies based on the principles of free enterprise,
limited government, individual freedom, traditional American values, and a
strong national defense.
We believe the principles and ideas of the American Founding are worth
conserving and renewing. As policy entrepreneurs, we believe the most
effective solutions are consistent with those ideas and principles. Our
vision is to build an America where freedom, opportunity, prosperity, and
civil society flourish.
Heritage’s staff pursues this mission by performing timely, accurate
research on key policy issues and effectively marketing these findings to
our primary audiences: members of Congress, key congressional staff members,
policymakers in the executive branch, the nation’s news media, and the
academic and policy communities.
Governed by an independent Board of Trustees, The Heritage Foundation is
an independent, tax-exempt institution. Heritage relies on the private
financial support of the general public—individuals, foundations, and
corporations—for its income, and accepts no government funds and performs no
contract work. Heritage is one of the nation’s largest public policy
research organizations. More than 710,000 individual members make it the
most broadly supported think tank in America.
Heritage's policy centers include: Asian
Studies Center, B.
Kenneth Simon Center for Principles and Politics, Center
for Data Analysis, Center
for Health Policy Studies, Center
for International Trade and Economics, Center
for Legal and Judicial Studies, Center
for Media and Public Policy, Center for
Policy Innovation, DeVos
Center for Religion and Civil Society, Domestic
Policy Studies, Douglas
and Sarah Allison Center for Foreign Policy Studies, The
Kathryn and Shelby Collum Davis Institute for International Studies, The
Margaret Thatcher Center for Freedom, and Thomas
A. Roe Institute for Economic Policy Studies.
Heritage is promoting tax reform called
The New Flat Tax which applies the same 28% tax rate to rich and poor,
with few exceptions.
The Institute for Policy
Innovation (IPI)
Through its publications and conferences, IPI promotes less distortionary
government policies and greater reliance on free-market solutions in areas
such as tax reform, Social Security reform, and property rights.
Institute for Policy Studies (IPS)
IPS is
a community of public scholars and organizers linking peace, justice, and
the environment in the U.S. and globally. We work with social movements to
promote true democracy and challenge concentrated wealth, corporate
influence, and military power.
Institute for Research on the Economics
of Taxation (IRET)
IRET is a non-profit, non-partisan 501(c)(3) economic
research institute located in Washington, DC. IRET is dedicated to the
belief that constructive, free-market economic policies are essential for
the nation's economic progress, and that the private sector is the principal
engine of economic growth. Constructive public policies, in IRET's view,
must be more than just politically attractive; they must make economic sense
as well.
IRET's goals are to foster a wider understanding of basic
economics among public policy officials, the media and the general public,
and to assist in the formulation of public economic policies that will
contribute to economic growth, efficiency, and competitiveness. Toward that
end, IRET analyzes the effects of government tax, budget, monetary and
regulatory policies, and proposals for incremental and fundamental reforms.
We judge these policies according to their effects on economic incentives
for individuals and businesses, on resource allocation, on the efficient
functioning of the market economy, and on personal freedom and property
rights. IRET disseminates its materials to Congress, the Executive branch,
the media, and the general public.
IRET's founder,
Norman B. Ture, was a distinguished tax advisor to Congress and served
as Under Secretary of the Treasury for Economic Affairs in the Regan
Administration. Dr. Ture played a central role in the development of the
Economic Recovery Tax Act of 1981. IRET's President and Executive Director
is Stephen J.
Entin. Mr. Entin was Deputy Assistant Secretary for Economic Policy at
the Treasury Department in the Reagan Administration.
The 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. ITEP's mission is to ensure that elected
officials, the media, and the general public have access to accurate,
timely, and straightforward information that allows them to understand the
effects of current and proposed tax policies. ITEP’s work focuses
particularly on issues of tax fairness and sustainability. ITEP works
directly with lawmakers, non-governmental organizations, the public, and the
media to achieve these goals.
Kill Your Taxes (KYT)
Kill Your Taxes is a non-partisan movement dedicated to super-charging
the American economy by eliminating the income tax for virtually all
taxpayers and small businesses.
1. Repeal the 16th Amendment.
2. Eliminate income taxes for 99% of Americans.
3. Close tax loopholes and enforce current tax law.
4. Pass a Constitutional amendment to lock in these changes
The proposed constitutional amendment permits income taxes to continue
for earners making ten times the median income and permits large payroll
taxes "on all wages, used solely to provide health care and direct payments
to those persons who have attained the age of 65 years".
Mercatus Center at George Mason University
For over 25 years, the Mercatus Center at George Mason University has
been the world’s premier university source for market-oriented
ideas—bridging the gap between academic ideas and real world problems. A
university-based research center, Mercatus works to advance knowledge about
how markets work to improve our lives by training graduate students,
conducting research, and applying sound economics to offer solutions to
society’s most pressing problems. Our mission is to generate knowledge and
understanding of how institutions affect the freedom to prosper and find
creative solutions to overcome barriers that prevent individuals from living
free, prosperous, and peaceful lives.
The National Center for
Policy Analysis (NCPA)
NCPA examines many government policy issues. Two of its areas of
concentration are health care, where it has done pathbreaking work with
innovative ideas like Health Savings Accounts (HSAs) and continues to
produce a stream of constructive analyses and proposals, and Social
Security.
National Taxpayers Union (NTU)
National Taxpayers Union (NTU) is America's independent,
non-partisan advocate for overburdened taxpayers. NTU mobilizes elected
officials and the general public on behalf of tax relief and reform, lower
and less wasteful spending, individual liberty, and free enterprise. Founded
in 1969, we work at all levels for the day when every taxpaying citizen's
right to a limited government is among our nation's highest democratic
principles.
Peter G. Peterson Foundation
Our mission is to increase public awareness of the nature and urgency of
key fiscal challenges threatening America's future and to accelerate action
on them. To address these challenges successfully, we work to bring
Americans together to find and implement sensible, long-term solutions that
transcend age, party lines and ideological divides in order to achieve real
results.
The foundation funded six think tanks to come up with the best tax reform
solutions.
See official
Summary of Solutions Initiative Plans (PDF) and individual plans below:
American Enterprise Institute, Fiscal Solutions
A Balanced Plan for Fiscal Stability and Growth, May 21, 2012
Bipartisan Policy Center, Restoring America's Future, Reviving the
Economy, Cutting Spending and Debt, and Creating a Simple Pro-Growth Tax
System, November 17, 2010
Center for American Progress,
Budgeting for Growth and Prosperity, A Long-term Plan to Balance the Budget,
Grow the Economy, and Strengthen the Middle Class, May 2001
Demos, Economic Policy Institute (EPI), and The
Century Foundation (CFI); Investing in America’s Economy, A Budget Blueprint
for Economic Recovery and Fiscal Responsibility, November 29, 2010
The Heritage Foundation, Saving the American Deram, The Heritage Plan
to Fix the Debt, Cut Spending and Restore Prosperity
Roosevelt Institute Campus Network, The Roosevelt Institute Campus
Network’s Budget for a Millennial America
Reforming America’s Taxes Equitably
(RATE)
is a corporate association with a mission, to reform the tax code, making it
fairer and simpler and improving the prospects of growth and jobs in the
U.S. economy by reducing the corporate income tax rate to make it more
competitive with our nation’s major trading partners.
Principles:
-
We believe
that a lower corporate tax rate would better allow U.S. businesses to
compete in today’s globalized marketplace;
-
We believe
that the best means of achieving a more competitive tax system is
through a direct reduction in the overall corporate tax rate;
-
We believe
that a lower corporate tax rate would benefit both national and
international U.S. companies and would increase incentives to invest in
the United States, enhancing U.S. economic and job growth.
-
We believe
that a lower corporate tax rate will benefit American workers, American
consumers and American small businesses.
While we
believe a lower corporate tax rate will justify itself via increased
economic growth, we understand the budget implications of lowering the rate.
As such, if necessary to facilitate a meaningful reduction in the corporate
tax rate, corporate tax base-broadeners should be on the table.
Tax Analysts
is a nonprofit
publisher that provides the latest and most in-depth tax information
worldwide.
By working for
the transparency of tax rules, fostering increased dialogue between taxing
authorities and taxpayers, and providing forums for education and debate,
Tax Analysts encourages the creation of tax systems that are fairer,
simpler, and more economically efficient.
It also
sponsors the Tax History Project which includes a great collection of
background materials.
Tax Foundation
The mission of the Tax Foundation 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.
As a nonpartisan educational organization, the Tax Foundation has earned
a reputation for independence and credibility. However, it is not devoid of
perspective. All Tax Foundation research is guided by the following
principles of sound tax policy, which should serve as touchstones for good
tax policy everywhere:
Simplicity: Administrative costs are a loss to society, and
complicated taxation undermines voluntary compliance by creating
incentives to shelter and disguise income.
Transparency: Tax legislation should be based on sound legislative
procedures and careful analysis. A good tax system requires informed
taxpayers who understand how tax assessment, collection, and compliance
works. There should be open hearings and revenue estimates should be
fully explained and replicable.
Neutrality: The fewer economic decisions that are made for tax
reasons, the better. The primary purpose of taxes is to raise needed
revenue, not to micromanage the economy. The tax system should not favor
certain industries, activities, or products.
Stability: When tax laws are in constant flux, long-range financial
planning is difficult. Lawmakers should avoid enacting temporary tax
laws, including tax holidays and amnesties.
No Retroactivity: As a corollary to the principle of stability,
taxpayers should rely with confidence on the law as it exists when
contracts are signed and transactions made.
Broad Bases and Low Rates: As a corollary to the principle of
neutrality, lawmakers should avoid enacting targeted deductions, credits
and exclusions. If such tax preferences are few, substantial revenue can
be raised with low tax rates. Broad-based taxes can also produce
relatively stable tax revenues from year to year
United for a Fair Economy
(UFE)
Mission: UFE raises awareness that concentrated wealth and power undermine
the economy, corrupt democracy, deepen the racial divide, and tear
communities apart. We support and help build social movements for greater
equality.
Vision: Our vision is of a global society where prosperity is better shared,
where there is genuine equality of opportunity, where the power of
concentrated money and corporations neither dominates the economy nor
dictates the content of mass culture. We envision a society in which values,
not profits alone, guide economic decisions.
Goals: Our goals are to close the growing wealth divide, to change the rules
that tilt tax benefits toward the wealthy, to spotlight the role of race in
economic inequality, and to serve as a forum where different races,
different cultures, and people with varying degrees of wealth can come
together to work for economic justice.
U. S. Chamber of Commerce
is the world’s largest business organization representing the interests of
more than 3 million businesses of all sizes, sectors, and regions. Our
members range from mom-and-pop shops and local chambers to leading industry
associations and large corporations. They all share one thing in common—they
count on the Chamber to be their voice in Washington, DC. Publications
include Free Enterprise
Wealth for the Common Good
is a
network of business and civic leaders, wealthy individuals and partners,
promoting fair and adequate taxation to support public investment in a
healthy economy.
The
group has supported the proposed Buffet Rule.
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