The Mission of the Tax Analysis Center:

Tax policy is of major concern to every country, particularly the United States, which faces major fiscal challenges in the years ahead. The Tax Analysis Center’s mission is to study fiscal sustainability, tax fairness within and across generations, work and saving disincentives arising from the tax-transfer system, the impact of our current tax system on the economy’s performance through time, and the potential micro- and macroeconomic impacts of major reforms to our tax and transfer systems.

The Tax Analysis Center was created out of deep concern with the quality of tax analysis being done in Washington — not just by government agencies, but also by a variety of Washington think tanks and other research organizations, each of which appears to have a strong political agenda and produces “research” that somehow always conforms with that agenda. In addition, the quality of the tax analysis tends to be very far from the state-of-the-art set by academic public finance economists.


The Tax Analysis Center is a project of the National Center for Policy Analysis, which is providing current funding for its work. The center uses models developed over two decades by Boston University economist Laurence Kotlikoff. Development of these models was funded directly or indirectly by Boston University, the National Institute of Aging, UCLA, Yale University, Boston University, Harvard University, the University of Pennsylvania, UC Berkeley, the University of Würzburg, the University of Ulm, the Organization for Economic Development and Cooperation, the World Bank, the International Monetary fund, the National Bureau of Economic Research, the Gaidar Institute, and others.