American Tax Policy Institute

American Tax Policy Institute is a Washington, D.C.–based research organization focused on United States tax policy, providing analysis on fiscal policy and tax reform issues. It produces studies and convenes forums that bring together scholars from Harvard University, Yale University, University of Chicago, Columbia University, and Stanford University alongside practitioners from Internal Revenue Service, U.S. Department of the Treasury, Congressional Budget Office, and law and accounting firms such as Ernst & Young, Deloitte, and PricewaterhouseCoopers. The institute frequently interacts with policy actors including members of the United States Congress, the White House, and think tanks like the Brookings Institution, American Enterprise Institute, and Urban Institute.

History

The institute was founded in the early 21st century amid debates surrounding Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 and earlier Tax Cuts and Jobs Act of 2017 discussions, drawing on networks of scholars associated with Columbia Law School, Georgetown University Law Center, and New York University School of Law. Early leadership included former government officials with experience at the U.S. Department of the Treasury and legal scholars connected to cases argued before the United States Court of Appeals for the Federal Circuit and the United States Supreme Court. Over time the institute expanded collaborations with professional associations such as the American Bar Association and the American Institute of Certified Public Accountants and held events near hubs like K Street and the Federal Reserve Board.

Mission and Activities

The institute's stated mission emphasizes objective analysis for debates on individual income tax, corporate taxation, and estate tax issues, engaging academics from Massachusetts Institute of Technology, Princeton University, University of Michigan, and University of California, Berkeley. It organizes conferences featuring speakers from the International Monetary Fund, Organisation for Economic Co-operation and Development, and the World Bank Group, as well as panels including representatives of Goldman Sachs, JPMorgan Chase, U.S. Chamber of Commerce, and labor organizations such as the AFL–CIO. Regular activities include roundtables at venues like the John F. Kennedy Center for the Performing Arts and briefings held near the United States Capitol.

Research and Publications

The institute publishes policy briefs, white papers, and empirical studies that cite data from the Internal Revenue Service Statistics of Income, the Congressional Budget Office Budget and Economic Outlook, and the Office of Management and Budget. Research topics have included international tax competition, base erosion and profit shifting linked to Territorial tax systems, and distributional effects reminiscent of debates over the Alternative Minimum Tax. Authors often include professors affiliated with University of Pennsylvania Law School, Northwestern University, Duke University, and University of Texas at Austin. Its publications are disseminated alongside analyses from Tax Foundation, Institute on Taxation and Economic Policy, and Center on Budget and Policy Priorities, and are cited in hearings before the House Ways and Means Committee and the Senate Finance Committee.

Funding and Governance

Funding sources have included law firms, accounting firms, and corporations such as Microsoft, Apple Inc., ExxonMobil, and General Electric, as well as foundations like the Robert Wood Johnson Foundation and philanthropic donors tied to Carnegie Corporation of New York. Governance is overseen by a board composed of academics from institutions like University of Virginia School of Law, former officials from Treasury Department and the Internal Revenue Service, and executives from firms including KPMG and McKinsey & Company. The institute follows disclosure practices similar to those of Center for Strategic and International Studies and RAND Corporation while navigating transparency debates akin to those faced by Heritage Foundation and Cato Institute.

Policy Influence and Criticism

The institute has been cited in policy debates on the Tax Cuts and Jobs Act of 2017, the American Rescue Plan Act of 2021, and proposals to reform corporate tax rates and pass-through taxation. Supporters point to its role in informing legislative staffers, academics, and agencies such as the Office of Tax Policy within the U.S. Department of the Treasury, while critics compare it to organizations like Tax Foundation and Institute for Fiscal Studies in alleging potential industry influence due to corporate sponsorship. Academic critiques from scholars at London School of Economics, University College London, and Oxford University have questioned methodological choices in distributional modeling and scenario analysis, prompting responses in forums alongside commentators from The New York Times, The Wall Street Journal, and Bloomberg News.

Category:Tax policy think tanks