Resources
The Federal Budget: An Insider's Guide to National Priorities
Understanding the Budget Process
The Federal Budget: Why it Matters and How You Can Make a Difference, Center on Budget and Policy Priorities, Coalition on Human Needs (January 24, 2007).
Background on the Federal Budget, Center on Budget and Policy Priorities.
Introduction to the Federal Budget Process, Center on Budget and Policy Priorities (2007).
Overview of the Authorization - Appropriations Process, Congressional Research Service (July 23, 2003).
The New Pay-As-You-Go Rule in the House of Representatives, Center on Budget and Policy Priorities (January 12, 2007).
The House's "Pay-As-You-Go" (PAYGO) Rule in the 110th Congress: A Brief Overview, Congressional Research Service (January 31, 2007).
Consideration of the Budget Resolution, Congressional Research Service (July 17, 2003).
Budget Reconciliation Legislation: Development and Consideration, Congressional Research Service (July 17, 2003).
The 2008 Budget
Increasing Inequality, Increasing Insecurity for Women and Their Families: An Analysis of the Presidents FY 2008 Budget, National Women’s Law Center (February 2007).
President's Budget Would Cut Deeply Into Important Public Service and Adversely Affect States, Center on Budget and Policy Priorities (February 21, 2007).
State-by-State Tables, Projected Cuts Under the President's FY 08 Budget Plan, Center on Budget and Policy Priorities (March 1, 2007).
Congressional Budget Plan: A Brief Analysis of the Conference Agreement, Center on Budget and Policy Priorities (May 29, 2007).
The Fight for New Priorities
Labor-HHS-Ed Appropriations, Comparison to FY 07 - President, House Final and Senate Approps. Committee, Coalition on Human Needs (August 6, 2007).
The 2008 Labor-HHS-Education Appropriations Bill: Is the Threatened Veto Justified? Center on Budget and Policy Priorities (July 18, 2007).
More Americans, Including More Children, Now Lack Health Care Coverage, Center on Budget and Policy Priorities (2007).
Joint Statement on the 2007 Farm Bill, Food Research and Action Center, America's Second Harvest, American Public Human Services Association, (2007).
2007 Farm Bill Nutrition Title [summary], House Agriculture Committee (2007).
The Bush Tax & Budget Legacy
Bush Tax Cut Scorecard, Citizens for Tax Justice (October 13, 2006).
Tax Cuts: Myths and Realities, Center on Budget and Policy Priorities (March 20, 2007).
The Distribution of the 2001-2006 Tax Cuts: Updated Projections, Tax Policy Center (November 2006).
Letter about the Budgetary and Economic Impact of the Tax Cuts, Congressional Budget Office (July 20, 2007).
Economic Effects of Making the 2001 and 2003 Tax Cuts Permanent, Urban-Brookings Tax Policy Center (October 2004).
The Presidential Candidates on Taxes, Citizens for Tax Justice, Tax Justice Digest (August 17, 2007).
Combined Effect of 2001-2006 Tax Cuts with Extension of 2006 AMT Exemption Indexed for Inflation, Pre-EGTRRA Baseline with Indexation of 2000 AMT Exemption, Distribution of Federal Tax Change by Cash Income Class, 2007, Urban-Brookings Tax Policy Center (January 29, 2007).
The Longer Fiscal Outlook Is Bleak, Center on Budget and Policy Priorities (January 29, 2007).
Treasury Dynamic Scoring Analysis Refutes Claims by Supporters of the Tax Cuts, Center on Budget and Policy Priorities (August 24, 2006).
Closing the Tax Gap & Tax Loopholes
Statement of Robert S. McIntyre, Director, Citizens for Tax Justice, Before the Senate Budget Committee (January 23, 2007).
Senate Should Enact the Doggett Proposal to Close Loophole that Allows Foreign Corporations to Dodge Taxes on U.S. Profits, Citizens for Tax Justice (August 8, 2007).
The Corporate Tax Dodge, Center for American Progress (April 10, 2004).
The IRS and the Tax Gap, Written Statement of Nina E. Olson, National Taxpayer Advocate, Before the Committee on the Budget, U.S. House of Representatives (February 16, 2007).
Tax Gap and Tax Enforcement, Congressional Research Reports for the People (February 16, 2007).
Bush Administration Gets It Half Right on Corporate Tax Reform, Citizens for Tax Justice (August 9, 2007).
Avi-Yonah Testimony for Hearing on Offshore Tax Evasion, U.S. Senate Finance Committee (May 3, 2007).
More resources on Closing the Tax Gap & Tax Loopholes
Taxing Private Equity and Hedge Fund Managers Fairly
Private Investment Managers Should Pay Their Fair Share of Taxes, National Women's Law Center (August 2007).
Congress Should Play Fair and Close Private Equity Tax Loophole, National Women’s Law Center (August 6, 2007).
Wall Street Titans Should Pay Fair Share of Taxes Too, National Women’s Law Center (August 2007).
Myths and Facts about Private Equity Fund Managers — and the Tax Loophole They Enjoy, Citizens for Tax Justice (July 2007).
Tax Breaks for Billionaires: Loophole for Hedge Fund Managers Cost Billions in Tax Revenue, Economic Policy Institute (July 24, 2007).
Taxation of Hedge Fund and Private Equity Managers, Congressional Research Service (July 5, 2007).
An Analysis of the "Carried Interest" Controversy, Center on Budget and Policy Priorities (August 1, 2007).
Private Investment Managers Dodge Billions in Medicare Taxes, National Women’s Law Center (September 5, 2007).
Alternative Minimum Tax (AMT)
The Alternative Minimum Tax: 11 Key Facts and Projections, Urban-Brookings Tax Policy Center (December 1, 2006).
Myths and Realities about the Alternative Minimum Tax, Center on Budget and Policy Priorities (February 14, 2007).
Options to Fix the AMT, Tax Policy Center (2007).
A Progressive Solution to the AMT Problem, Citizens for Tax Justice (2006).
Modifying the Alternative Minimum Tax: Revenue Costs and Potential Revenue Offsets, Congressional Research Service (March 6, 2007).
Present Law and Background Relating to the Individual Alternative Minimum Tax, Joint Committee on Taxation (March 7, 2007).
Working Family Tax Credits
Eligibility for Child Tax Credit by Age of Child, Tax Policy Center (2007).
Reforming the Child and Dependent Care Tax Credit, Tax Policy Center (June 11, 2007)
Tax Reform and Poverty, Center on Budget and Policy Priorities (April 10, 2006).
Expanding the EITC for Single Workers and Couples Without Children, Center on Poverty, University of North Carolina at Chapel Hill (January 2007).
The Earned Income Tax Credit: An Overview, Congressional Research Service (March 15, 2007).
Who Gets the Child Tax Credit? Tax Notes (October 17, 2005).
The Earned Income Tax Credit at Age 30: What We Know, The Brookings Institution (February 2006)
Earned Income Credit Participation: What We (Don't) Know, Brookings Institution Metropolitan Policy Program (2005)
Earned Income Tax Credit Series, The Brookings Institution
Earned Income Tax Credit Website, Center on Budget and Policy Priorities
Earned Income Tax Credit Eligibility and Participation, United States General Accounting Office (December 14, 2001)
Capital Gains & Dividends
End the Break on Capital Gains, Urban Institute (July 30, 2007).
New IRS Data Pegs Cost of Special Low Tax Rates on Capital Gains and Dividends at $92 Billion in 2005 Alone: Three Quarters Goes to Richest 0.6%, Citizens for Tax Justice (August 10, 2007).
Tax Capital Gains and Qualified Dividends as Ordinary Income, Static Impact on Individual Liability and Revenue ($ billions), 2007-17, Urban-Brookings Tax Policy Center (August 7, 2007).
Senate and House Reconciliation Tax Packages: Nearly $100 Billion in Tax Cuts are on the Table, Center on Budget and Policy Priorities (January 10, 2006).
Estate Tax
The Estate Tax: Myths and Realities, Center on Budget and Policy Priorities (February 7, 2007).
Who Paid the Federal Estate Tax in 2005? Citizens for Tax Justice (January 10, 2007).
Spending Millions to Save Billions: The Campaign of the Super Wealthy to Kill the Estate Tax, Public Citizen’s Congress Watch, United for a Fair Economy (April 2006).
Effects of the Federal Estate Tax on Farms and Small Businesses, A CBO Paper, Congressional Budget Office (July 2005).
Estate and Gift Taxes: Economic Issues, Congressional Research Service (January 26, 2007).