Economic Perspective columnist Gene Steuerle outlines what he believes are the largest areas of uncertainty with regard to the revenue and expenditure estimates accompanying health reform.

Economic Perspective columnist Gene Steuerle explores whether the employer mandates in the administration's proposed health care reform plan are actually taxes.

Economic Perspective columnist Gene Steuerle explores whether health reform can achieve a substantial redistribution of income toward the poor.

Economic Perspective columnist Gene Steuerle looks at some of the possible winners and losers under the proposed health reform.

Economic Perspective columnist Gene Steuerle examines the administration's proposed health plan, arguing that its mix of employer mandates and individual mandates is unfair, inefficient, and inadministrable.

Economic Perspective columnist Gene Steuerle takes a look at the theories used to support notions of who should pay taxes versus who should receive assistance.

Gene Steuerle argues that U.S. job subsidies programs are analyzed under different standards, making it difficult to determine which is best.

Economic Perspective columnist Gene Steuerle argues that the Clinton administration's health care reform proposal, with its system of mandates and subsidies, is not administrable as currently designed.

Economic Perspective columnist Gene Steuerle looks at some of the unintended consequences on the labor markets that could occur if the president's health reform plan is enacted.

Economic Perspective columnist Gene Steuerle looks at how two of the president's pet projects -- reinventing government and health care reform -- present problems for revenue estimators who must deal with some of the unintended consequences of those changes.

Economic Perspective columnist Gene Steuerle examines behavioral responses in the labor market to health reform.

Economic Perspective columnist Gene Steuerle discusses the shortcomings of the recently proposed Clinton health reform plan.

Economic Perspective columnist Gene Steuerle takes a look at past efforts of the IRS to "reinvent" itself.

Economic Perspective columnist Gene Steuerle wraps up his discussion of the relationship between after-tax interest rates and macroeconomic policy.

In the first of a two-part column, Economic Perspective columnist Gene Steuerle discusses the close link between fiscal and monetary policies and the effect of this relationship on interest rates.

Economic Perspective columnist Gene Steuerle looks at the debate over retroactive income tax increases.

Economic Perspective columnist Gene Steuerle takes a look at how the new tax law with its steeper tax rates for higher-income taxpayers could affect charitable giving among the wealthy.

Economic Perspective columnist Gene Steuerle presents part two of his discussion of expenditure taxes, focusing on how they are measured.

In the first of a two-part series, columnist Gene Steuerle explains the concept of tax expenditures, an imprecise, but useful, means of discussing and measuring expenditure-like programs that are put into the tax system.

Economic Perspective columnist Gene Steuerle discusses how, in the current debate over the tax bill, proponents and opponents alike distort the facts to advance their own agendas.

Economic Perspective columnist Gene Steuerle takes a look at the conference between the House and Senate on deficit reduction and some of the issues that unite and divide lawmakers in each house.

Economic Perspective columnist Gene Steuerle looks at various methods for financing health care and discusses some of the pitfalls associated with each of them.

Economic Perspective columnist Gene Steuerle discusses the practical and political difficulties of financing health care reform.

Economic Perspective columnist Gene Steuerle discusses the disturbing postwar trend of moderate-income workers and families having to pay the cost of the federal government while it attempts to increase transfers to low-income individuals and reduce the cost of capital.

Economic Perspective columnist Gene Steuerle takes a look at some of the complications surrounding frequent flyer programs and finds that the issues go far beyond taxation.

In an open letter to the chief taxwriters, Economic Perspective columnist Gene Steuerle warns of the growing problem of noncompliance with the earned income tax credit and of the IRS's failure to control the abuses.

Economic Perspective columnist Gene Steuerle discusses the failure of Congress to accept the administration's economic stimulus package or its Btu tax and suggests how the administration can regain control over policy development.

Economic Perspective columnist Gene Steuerle discusses the status reports issued annually by the board of trustess of the Social Security and Medicare trust funds and how they could be used by politicians to spearhead reform efforts to shore up the trusts.

Economic Perspective columnist Gene Steuerle takes a look at the complex process of estimating the cost of tax expenditures, such as special deductions, credits, and other preferences that are put into the tax code.

In the second of a two-part series on health costs and insurance, Economic Perspective columnist Gene Steuerle asks whether society should return to a system of community rating, and, if so, should the system replace more formal tax and transfer systems.

Economic Perspective columnist Gene Steuerle begins a two-part series on how the current health care debate could affect the future of selling health insurance on the basis of community rating.

Economic Perspective columnist Gene Steuerle explores the possible unintended consequences of a proposal in the Clinton economic package to place funding limits on pension plans.

Economic Perspective columnist Gene Steuerle takes a look at some of the reasons the president's small stimulus package failed to garner the support of congressional lawmakers.

Economic Perspective columnist Gene Steuerle finds justification for increasing the taxation of cash benefits received under Social Security.

Economic Perspective columnist Gene Steuerle takes a look at different types of consumption taxes, including value-added taxes, that have been suggested from time to time to help cure a variety of domestic ills.

Economic Perspective columnist Gene Steuerle looks at how politicians spin a web of confusion and contradictions to hide the real "top rate" of the federal income tax.

Economic Perspective columnist Gene Steuerle takes a look at the leaks that have occurred during the development of some of the Clinton administration's tax proposals.

Economic Perspective columnist Gene Steuerle finds amazing similarities between the budget proposals of the Clinton administration and those that were enacted in the 1990 budget agreement.

Economic Perspective columnist Gene Steuerle wraps up a four- part series on the Clinton economic plan.

In the third of a series of articles, Economic Perspective columnist Gene Steuerle discusses the Clinton administration's proposed budget, arguing that its enactment actually would cause net domestic spending (other than interest on the debt) to increase.

In the second of a series of articles, Economic Perspective columnist Gene Steuerle discusses how the Clinton administration's budget proposal gambles on a more vibrant economy and containment of health care costs.

In the first of series of articles, Economic Perspective columnist Gene Steuerle examines the Clinton budget plan, predicting what it could and could not achieve over time.

Economic Perspective columnist Gene Steuerle argues that the current flap over child care and taxation has raised to the fore the need for simplification of the tax and reporting laws with respect to child care.

Economic Perspective columnist Gene Steuerle offers a tribute to recently retired Rep. Willis Gradison, R-Ohio.

Economic Perspective columnist Gene Steuerle suggests new limits on the home mortgage interest deduction.

Economic Perspective columnist Gene Steuerle looks at the organization of the federal government and how the present organization serves the taxpaying American public.

Economic Perspective columnist Gene Steuerle looks at the passing of the political and economic baton from the World War II generation to the baby boom generation and the immensely different economic landscape on which this generation will leave their mark.

This week, Economic Perspective columnist Gene Steuerle looks at the fiscal 1994 budget that was submitted by the outgoing Bush administration and analyzes its admittedly incomplete projections.

Gene Steuerle looks at President-elect Clinton's leanings on four important and controversial domestic policy issues -- accounting for the long-term deficit, credits for children, Social Security for the long run, and health care tax benefits.

Economic Perspective columnist Gene Steuerle examines one of the most important and mundane tasks the Clinton administration will face -- setting the economic assumptions under which the next year's budget actions will be considered.