Tax Policy

The IRS administers, enforces, and supervises the execution and application of the internal revenue laws.

The IRS Statistics and Income Division publishes a wide variety of statistics and data regarding taxpayers and tax collected. They publish data on businesses, individuals, and non-profits & trusts.

The Treasury Department develops and implements tax policies and programs; provides the official estimates of all governments receipts for the President's budget, fiscal policy decisions, and Treasury cash management decisions; establishes policy criteria reflected in regulations and rulings and guides preparation of them with the Internal Revenue Service; and provides economic and legal policy analysis for domestic and international tax policy decisions.

Publishes papers from the Office of Tax Analysis (1974 -- ) and the "Green Book", which are annual reports to Congress on the White House's revenue proposals.

The Council of Economic Advisers, an agency within the Executive Office of the President, is charged with offering the President objective economic advice on the formulation of both domestic and international economic policy. The Council bases its recommendations and analysis on economic research and empirical evidence, using the best data available to support the President in setting our nation's economic policy.

The National Economic Council (NEC) was established in 1993 to advise the President on U.S. and global economic policy. The NEC has four principal functions: to coordinate policy-making for domestic and international economic issues, to coordinate economic policy advice for the President, to ensure that policy decisions and programs are consistent with the President's economic goals, and to monitor implementation of the President's economic policy agenda.

Provides the views of the minority members (i.e., Democrats) of the House Ways & Means Committee.

The Joint Committee on Taxation is a non-partisan committee of the United States Congress. The staff of the Joint Committee (made up of attorneys, accountants, and economists) assists the Congressional tax-writing committees with the development and analysis of legislative proposals, prepares official revenue estimates of all tax legislation considered by Congress, drafts legislative histories for tax-related bills, and investigates various aspects of the Federal tax system. Their website contains numerous reports, including analyses of the President's budget proposals, tax bills, and the annual "Blue Book": an explanation of each year's new tax legislation.

The Congressional Budget Office produces independent analyses of budgetary and economic issues to support the Congressional budget process. Its major recurring reports include the analysis of the President's budget, projections of economic and budget outcomes, and long-term projections of the federal budget and Social Security.

GAO investigates how the federal government spends taxpayer dollars. Their reports are available from their website, GPO FDSys (1989-2008), and Westlaw (1994 -- ).