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Economic Perspective

These articles were written by Eugene Steuerle. He is an institute fellow at the Urban Institute and a former deputy assistant secretary of the Treasury.

December 30, 1996
Drafting Changes In Programs Based On The Cpi
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle offers some suggestions for drafting changes in programs based on the Consumer Price Index.
December 23, 1996
Mandated Saving And The Fallacy Of Aggregation.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle examines social security as a form of mandated saving.
December 16, 1996
Privatizing Social Security: A Third Option.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle continues his explanation of another alternative means of privatizing the social security system.
December 9, 1996
Privatizing Social Security: A Third Option.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle begins a series on the privatization of social security.
December 2, 1996
Restructuring The IRS: Some Suggestions For Simplification.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle argues that to restructure the Internal Revenue Service, the Internal Revenue Code must be simplified too.
November 25, 1996
Restructuring The IRS: The Litmus Test.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle looks at some of the hurdles to be overcome for the Internal Revenue Service to be truly restructured.
November 18, 1996
Restructuring The IRS: The Policy Issue.
Economic Perspective columnist Gene Steuerle looks at some of the strengths and weaknesses of the National Commission on Restructuring the IRS.
November 11, 1996
Why Reagan-Lite Was Not Enough.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle explains why Bob Dole's attempt to portray himself as a moderate version of Ronald Reagan did not succeed in winning him the Presidency.
November 4, 1996
What Tax Changes Does Business Want?
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle examines some of the reasons why the U.S. business community does not present a single voice as to what tax changes it wants.
October 28, 1996
Why Are Long-Term Budget Issues So Difficult?, Part 2 of 2.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle finishes his series on why long-term federal budget issues are so difficult to resolve.
October 21, 1996
Why Are Long-Term Budget Issues So Difficult?, Part 1 of 2.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle begins a series on long-term budget issues.
October 14, 1996
A Presidential Strategy For 1997
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle offers some suggestions for whoever is president in 1997 on how to deal with the federal deficit.
October 7, 1996
Filling The Policy Vacuum: Watch Out For 1997.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle offers tips on what to look for on the federal policy front in 1997.
September 30, 1996
Why I Hate Campaign Time.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle explains why he hates presidential election campaign time: its impact on the policymaking process.
September 23, 1996
Zero Tax Rates On Returns To New Investment And Learning.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle continues his look at the application of zero tax rates to returns on new investment and learning; this week looking at "taxing everything, yet taxing nothing."
September 16, 1996
Zero Tax Rates On Returns To New Investment And Learning.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle continues his look at the details of applying zero tax rates to new capital, focusing this week on returns to new investment and learning (i.e., "human capital").
September 9, 1996
Zero Tax Rates On New Capital.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle continues his series on the imposition of zero tax rates on new capital, focusing this week on corporate taxes and investment incentives.
September 2, 1996
Zero Tax Rates On Returns To New Investment And Learning.
In Economic Perspective, Tax Notes economic consultant Gene Steuerle begins a series exploring the imposition of a zero tax rate on returns from new capital or from knowledge and education, starting with "zapping old capital" and the "Garden of Eden" analysis.
August 26, 1996
The Tax Gap.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle looks at the tax gap and explains why it may grow in the future.
August 12, 1996
Long-Term Pension Reform And Current Budget Accounting.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle looks at the relationship between long-term pension reform and current federal budget accounting.
August 5, 1996
Designing A Research And Development Credit.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle attempts to answer some of the questions that should be asked when considering long-term directions for the research and development credit.
July 29, 1996
R&D Credit: How Should Research Be Subsidized?
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle looks at the research and development credit and the broader issue of how research should be subsidized.
July 22, 1996
Revenues: Which Ones Really Grew?
Economic Perspective columnist Gene Steuerle looks at the growth in revenues as a percentage of GDP from 1902 to 1993.
July 15, 1996
Msas And Medicare Hmos: Risk Selection Vs. Efficiency.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle analyzes medical savings accounts and Medicare HMOs, focusing on the conflict between risk selection and efficiency.
July 8, 1996
Tuition Tax Credits: Hopelessly Complex Catalysts For Reform?
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle argues that President Clinton's tuition tax credit proposal is unfair, inefficient, and incapable of administration at a reasonable cost.
July 1, 1996
Republi-Taxes And Demo-Grants.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle explains the politics of "Republi-taxes" and "Demo-grants."
June 24, 1996
Indexed Bonds: A Potential Revolution In The Making.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle finishes his look at the issues related to the Treasury's proposal to issue bonds indexed for inflation.
June 17, 1996
Indexed Bonds: Business, Housing And Pension Policy Issues.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle continues his series on Treasury's proposal to issue bonds indexed for inflation, focusing this week on related business, housing, and pension issues.
June 10, 1996
Indexed Bonds: A Potential Revolution In The Making.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle continues his look at Treasury's proposal to issue indexed bonds, focusing this week on issues relating to the budget, monetary and trade policy, and the loss of an inflation tax.
June 3, 1996
Indexed Bonds: A Potential Revolution In The Making.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle continues his look at the implications of the Treasury Department's plan to issue bonds indexed for inflation.
May 27, 1996
Indexed Bonds: A Potential Evolution In The Making.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle begins a series exploring the possible impact of the federal government's issuance of bonds indexed for inflation.
May 20, 1996
Symbols Of Sympathy: Minimum Wage Hikes And Gas Tax Cuts.
In his latest economic perspective column, Tax Notes' economic consultant Gene Steuerle comments on the recent moves to lower the federal gasoline tax and raise the minimum wage.
May 13, 1996
Revolution? Putting 1995 In Historical Perspective, Part 2.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle continues his look at the 1995 "Republican revolution," focusing on the expenditure side, where he says "the real action" took place.
May 6, 1996
Revolution? Putting 1995 In Historical Perspective.
In the first of a series of articles, Economic Perspective columnist Gene Steuerle looks at changes in trends in government revenues throughout the 1990s.
April 29, 1996
Return Data May Provide Clues To Income Distribution.
In his latest economic perspective column, Gene Steuerle explains why return data may provide clues to income distribution, which he believes is one of the most controversial public issues today.
April 22, 1996
Medical Savings Accounts: Can One Solve Half A Problem?
Economic Perspective columnist Gene Steuerle looks at the pros and cons of medical savings accounts.
April 15, 1996
The State And Local Tax Deduction.
In his latest economic perspective column, Tax Notes economic consultant Gene Steuerle reviews the arguments for and against the deduction for state and local taxes.
April 8, 1996
An A- For The Line-Item Veto.
Economic Perspective columnist Gene Steuerle looks at how the president could use a line-item veto in future budget battles with Congress.
April 1, 1996
Tsm: An Impossible, But Necessary, Task?
Economic Perspective columnist Gene Steuerle writes that criticisms of the Service's tax systems modernization program aside, it's a project that must be tackled.
March 25, 1996
Tax Reform And Private Pensions.
Economic Perspective columnist Gene Steuerle continues his series on tax reform and the issues it raises for private pensions.
March 18, 1996
Tax Reform And Private Pensions.
Economic Perspective columnist Gene Steuerle begins a series on tax reform and the issues it raises for private pensions.
March 11, 1996
A Better Tax Subsidy For Health Care Costs?, Part 3 of 3.
Economic Perspective columnist Gene Steuerle offers suggestions for creating a better tax subsidy for health care costs.
March 4, 1996
A Better Tax Subsidy For Health Care Costs?, Part 2 of 3.
Economic Perspective columnist Gene Steuerle offers suggestions for a better tax subsidy for health care costs.
February 26, 1996
A Better Tax Subsidy For Health Care Costs?, Part 1 of 3.
Economic Perspective columnist Gene Steuerle criticizes the current tax rules relating to health care costs.
February 19, 1996
The Simple Arithmetic Of Flat Taxes.
Economic Perspective columnist Gene Steuerle explains why a flat tax won't give anyone a free ride.
February 12, 1996
Compromising On A Budget Bill: A Brief How-To Manual.
Economic Perspective columnist Gene Steuerle offers a brief how- to manual for compromising on a budget bill.
February 5, 1996
A Less Costly And Better Designed Child Credit.
Economic Perspective columnist Gene Steuerle suggests a less costly and better designed child credit could be enacted if the administration and Congress made a more honest effort.
January 29, 1996
The Capital Gains Debate That Wasn'T.
Economic Perspective columnist Gene Steuerle suggests several ways to improve the debate over the taxation of capital gains.
January 22, 1996
What Should Be Done If A Surplus Arises?
Economic Perspective columnist Gene Steuerle looks at how a budget surplus should be spent, should one arise.
January 15, 1996
Progressivity And Government Downsizing.
Economic Perspective columnist Gene Steuerle looks at how issues of progressivity and regressivity affect the debate on government downsizing.
January 8, 1996
How The Earned Income Tax Credit Became Redesigned.
Economic Perspective columnist Gene Steuerle looks at how the earned income tax credit became redesigned in the budget negotiation process.
January 1, 1996
Behind The Scenes With The Drafters Of The Tax Law.
Economic Perspective columnist Gene Steuerle takes a behind-the- scenes look at the drafting of tax law.
Economic Perspectives From Previous Years