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 Office of Tax Policy Reports

Official Reports

The Office of Tax Policy produces reports to promote the understanding of the US Internal Revenue Code and specific tax proposals.  This table contains some of those reports. This section also includes other reports by the Department of the Treasury that were written in conjunction with Office of Tax Policy staff.

​Date ​Report
May 2014 F​act Sheet: Interaction of Pell Grants and Tax Credits: Students May Be Foregoing Tax Benefits by Mistake
​November 2011 A State-by-State Look at the President's Payroll Tax Cuts for Middle Class Families
​March 2011 Investing in U.S. Competitiveness: The Benefits of Enhancing the Research and Experimentation (R&E) Tax Credit
​October 2010 The Case for Temporary 100 Percent Expensing: Encouraging Business to Expand Now By Lowering the Cost of Investment 
​December 2007 Approaches to Improve the Competitiveness of the U.S. Business Tax System for the 21st Century 
​November 2007 Income Mobility in the U.S. from 1996 to 2005 (revised March 2008)
​May 2006 Summary of the Dynamic Analysis of Tax Reform Options Prepared for the President's Advisory Panel on Federal Tax Reform 
​July 2006 A Dynamic Analysis of Permanent Extension of the Presidents Tax Relief
​April 2002 A Proposal for a Uniform Definition of a Child
​December 2000 The Deferral of Income Earned Through U.S Controlled Foreign Corporations 
​July 1999 The Problem of Corporate Tax Shelters: Discussion, Analysis and Legislative Proposals
​June 1999 Analysis of the Administration’s Proposed Tax Incentives for Energy Efficiency and the Environment (6-1999)
​November 1996 Selected Tax Policy Implications of Global Electronic Commerce  

Reports to Congress

Periodically, Congress mandates that Treasury report on a specific topic about which Congress would like to know more.  Here you can find these reports. These studies are often written in cooperation with other Federal agencies. 

​Date Report​
May 2014​​ Coordinating the American Opportunity Tax Credit and the Federal Pell Grant

March 2014

Taxation of Social Security and Railroad Retirement Benefits in Calendar Years 2005 through 2009 
​December 2011
​December 2011
​December 2010
​May 2010
​April 2010
​January 2009
​January 2007
Earnings Stripping, Transfer Pricing and U.S. Income Tax Treaties    (Citation information is available here
​December 2003
​January 2001
​January 2001
​October 2000
​October 2000 Tax Benefits For Adoption 
​July 2000 Depreciation Recovery Periods and Methods
​October 1999 Penalty and Interest Provisions of the Internal Revenue Code
​July 1998 Taxation of Social Security and Railroad Retirement Benefits in Calendar Year 1993 
​May 1998 Income Tax Compliance by US Citizens and Permanent Residents Residing Outside the United States and Related Issues
​February 1998 Joint Liability and Innocent Spouse Issues 
​April 1997 Netting of Interest on Tax Overpayments and Underpayments 
​April 1997 Nonhighway Recreational Fuel Taxes Fiscal Years 1994 and 1995
​January 1993 Fraternal Benefit Societies 
​January 1992 Tax Treatment of Deferred Compensation Under Section 457 
​September 1991 Depreciation of Business-Use Light Trucks 
​April 1991 Property and Casualty Insurance Company Taxation 
​April 1991 Depreciation of Business-Use Passenger Cars
​March 1990 Depreciation of Fruit and Nut Trees 
​March 1990 Depreciation of Horses 
​March 1990 Depreciation of Scientific Instruments 
​August 1989 Depreciation of Clothing Held for Rental


Tax Reform Reports

This table contains some of the tax reform proposals published by the Department of the Treasury or commissioned by the President. 

​Date ​Report
​February 2012 The President's Framework for Business Tax Reform
Joint Report by the White House and the Department of Treasury
​August 2010 The Report on Tax Reform Options: Simplification, Compliance, and Corporate Taxation  

Report of the President’s Economic Recovery Advisory Board

​December 2007 Approaches to Improve the Competitiveness of the US Business Tax System for the 21st Century
​July 2007 Treasury Conference on Business Taxation and Global Competitiveness: Background Paper

Background Paper for Business Taxation Conference 

​November 2005 Simple Fair and Pro Growth: Proposals to Fix Americas Tax System
​December 1992 A Recommendation for the Integration of the Individual and Corporate Tax Systems
January 1992​ Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once
​May 1985 The President’s Tax Proposals to the Congress for Fairness, Simplicity, and Growth 
​November 1984 Tax Reform for Fairness, Simplicity, and Economic Growth: The Treasury Department Report to the President  
​October 1977 Blueprints for Basic Tax Reform: A Report by the Department of the Treasury 

Official Testimony
before Congress by the Assistant Secretary for Tax Policy and Deputies.
By Date

Treasury Notes Blog
posts in Treasury's official blog by Office of Tax Policy officials.
By Date

    Last Updated: 11/10/2015 4:05 PM