Papers
View our recurring reports, which summarize and analyze the most important regular federal budget releases and reports.
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Can Tax Reform Generate 0.4% Additional Growth?
Well-crafted tax reform would improve economic growth. While pro-growth tax reform can generate some revenue to the Treasury from the added growth, as...
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Chartbook: Dynamic Scoring and Tax Reform
This presentation covers that tax cuts don't pay for themselves, smart tax reform can generate $300 billion to $400 billion of dynamic revenues (not...
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Five Gimmicks That May Hide the True Costs of Tax Reform
The budget resolution recently passed by Congress sets the stage for fast-track tax reform legislation (a process known as reconciliation) that could...
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The FY 2018 Senate Budget and Budget Gimmicks
Note: An amendment was adopted during floor consideration that affects budget gimmicks in the House of Representatives. You can read more on that...
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A Mini-Bargain to Improve the Budget: An Update
Note: This paper is an update from our August 2017 piece “ A Mini-Bargain to Improve the Budget .” It adds a new section on how to pay for disaster...
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Tax Cuts Don't Pay For Themselves
While policymakers are gearing up to address tax reform this fall, some have advocated for abandoning true reform and instead focusing solely on tax...
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ARCHIVE: Q&A: Gross Debt Versus Debt Held by the Public
On September 8, the federal government's gross debt exceeded $20 trillion for the first time. This mark serves as an important reminder of the nation...
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Q&A: Everything You Should Know About Government Shutdowns
We have updated this document. The most recent version is available here. It’s déjà vu all over again, again – Congress seems to be waiting until the...
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Q&A: Everything You Should Know About the Debt Ceiling - Sep 2017
This Q&A has been updated. See here for the latest version. One issue that must be addressed this month is the federal debt ceiling, which was...
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Tax Reform Should Not Add to the Debt – Here's 5 Reasons Why
As lawmakers return from recess and move onto the fall's agenda, tax reform remains the top priority for both Congress and the Administration. The tax...
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Updated Appropriations 101
Note: We have updated this paper, please see the latest Appropriations 101. What are appropriations? Appropriations are annual decisions made by...
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Letter to Chairman Enzi Encouraging A Current Law Baseline
Below is a letter from CRFB to Senate Budget Committee Chairman Mike Enzi (R-WY) encouraging the committee to use a current law baseline. We...