Heritage Foundation Leadership for America

May 18, 2009
2010 Budget Resolution Raises Taxes and Hurts Economic Recovery
By Curtis S. Dubay
(WebMemo #2452)
Congress recently passed the fiscal year 2010 budget resolution, which includes several provisions that will significantly raise taxes and hurt economic recovery.

April 14, 2008
Coming Together on Tax Simplification: AMT and Extending the Tax Cuts
By Guinevere Nell
(WebMemo #1888)
Several proponents of small government oppose repeal of the individual alternative minimum tax (AMT) despite that tax's confusing strictures, bureaucratic nature, and excessive demands on ...

November 7, 2007
The End of Pro-Growth Tax Policy: How the Rangel Tax Bill Could Affect the U.S. Economy
By William W. Beach and Guinevere Nell
(WebMemo #1697)
At stake in the current debate is a shift in tax policy from emphasizing growth in the economy to emphasizing tax increases that would pay ...

October 31, 2007
Making Good Policy Out of a Bad AMT
By J. D. Foster, Ph.D.
(Backgrounder #2082)
The majority party in Congress threatens to use extension of the alternative minimum tax patch as a ruse to raise taxes, which could leave a ...

October 26, 2007
The Rangel Tax Bill: Roses Among the Thorns
By JD Foster, Ph.D.
(WebMemo #1679)
Although it would hurt the economy with a massive tax increase, this bill also contains laudable features that Congress should pursue in separate legislation.

September 21, 2007
Rising State and Local Tax Burden Crowds Federal Tax Policy
By JD Foster, Ph.D.
(WebMemo #1628)
Members of Congress looking to raise federal taxes may be in for a surprise.

July 9, 2007
Expanding SCHIP into AMT Territory: SCHIP Plan Would Extend Welfare to Wealthy Families
By Rea S. Hederman, Jr.
(WebMemo #1546)
A proposed expansion of the children's health care program would provide subsidies to families so wealthy that they pay the AMT.

February 1, 2007
The Triple Whammy of Taxes: How the AMT, Repealing the Bush Tax Cuts, and the Social Security Wage Cap Would Raise Taxes on Millions of Americans
By Rea S. Hederman, Jr., Alison Acosta Fraser, William W. Beach
(WebMemo #1334)
Three tax increases that would harm the economy and subject millions of taxpayers to significantly higher marginal tax rates.

November 18, 2006
Charlie Rangel's Dilemma Over the AMT
By Michael Franc

Between 1994 and 2000, a profound realignment occurred in American politics. But not the one you might expect, i.e., Republicans living as privileged elites in ...

January 9, 2006
Legislative Lowdown -- Congress Had Two Key Lessons in 2005
By Michael Franc

For conservative lawmakers taking stock of the 2005 legislative year, two important lessons stand out. Whether they learn from them could determine the extent of ...