Leonard E. Burman

Tax Policy Center

Institute Fellow

Urban Institute

2100 M Street NW

Washington, DC 20009

United States

Maxwell School

Paul Volcker Professor of Public Administration and International Affairs

400 Eggers Hall

Syracuse, NY 13244

United States

Urban Institute

Institute Fellow

2100 M Street, NW

Washington, DC 20037

United States

Syracuse University - Center for Policy Research

Senior Research Associate

Syracuse, NY 13244

United States

SCHOLARLY PAPERS

17

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67

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Scholarly Papers (17)

The Taxation of Retirement Saving: Choosing between Front-Loaded and Back-Loaded Options

Number of pages: 28 Posted: 05 Jul 2001
Leonard E. Burman, William G. Gale and David Weiner
Tax Policy Center, Brookings Institution and Government of the United States of America - Congressional Budget Office (CBO)
Downloads 244 (122,505)

Abstract:

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Taxation, tax policy, taxes and saving, taxes and retirement saving, saving incentives, tax-deferred accounts, Individual Retirement Accounts, Roth IRAs, front-loaded back-loaded, tax deferral

The Taxation of Retirement Saving: Choosing between Front-Loaded and Back-Loaded Options

National Tax Journal, September 2001
Posted: 09 Aug 2001
Leonard E. Burman, William G. Gale and David Weiner
Tax Policy Center, Brookings Institution and Government of the United States of America - Congressional Budget Office (CBO)

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Taxation, tax policy, taxes and saving, taxes and retirement saving, saving incentives, tax-deferred accounts, Individual Retirement Accounts, Roth IRAs, front-loaded back-loaded, tax deferral

2.

Is U.S. Corporate Income Double-Taxed?

Number of pages: 32 Posted: 12 May 2017
Leonard E. Burman, Kimberly A. Clausing and Lydia Austin
Tax Policy Center, Reed College - Department of Economics and The Urban Institute
Downloads 160 (181,845)

Abstract:

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corporate taxation

3.
Downloads 152 (189,923)

The Individual Amt: Problems and Potential Solutions

Tax Policy Center Discussion Paper No. 5
Number of pages: 69 Posted: 19 Sep 2002
Tax Policy Center, Brookings Institution, Urban Institute and Brookings Institution
Downloads 136 (208,435)

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Alternative minimum tax, tax complexity, equity, efficiency

The Individual AMT: Problems and Potential Solutions

Number of pages: 78 Posted: 19 Jul 2014
Tax Policy Center, Brookings Institution, Urban Institute and Brookings Institution
Downloads 16 (554,818)

Abstract:

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alternative minimum tax

The Individual Amt: Problems and Potential Solutions

National Tax Journal, 55 No. 3, September 2002
Posted: 19 Sep 2002
Tax Policy Center, Brookings Institution, Urban Institute and Brookings Institution

Abstract:

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Alternative minimum tax, tax complexity, equity, efficiency

4.

The AMT: What's Wrong and How to Fix it?

National Tax Journal, Vol. 60, No. 3, 2007
Number of pages: 22 Posted: 02 Feb 2011
Brookings Institution, Tax Policy Center, Urban Institute and Urban Institute
Downloads 90 (278,764)

Abstract:

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AMT, alternative minimum tax, tax policy

5.

Effects of Public Policies on the Disposition of Pre-Retirement Lump-Sum Distributions: Rational and Behavioral Influences

CentER Discussion Paper Series No. 2008-94
Number of pages: 40 Posted: 20 Nov 2008
Leonard E. Burman, Norma Coe, Michael Dworsky and William G. Gale
Tax Policy Center, University of Pennsylvania - Perelman School of Medicine, Brookings Institution and Brookings Institution
Downloads 64 (339,112)

Abstract:

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retirement, savings, behavioral, penalties, taxes

6.

Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform

NBER Working Paper No. w17268
Number of pages: 38 Posted: 08 Aug 2011 Last Revised: 13 Aug 2011
Leonard E. Burman and Marvin Phaup
Tax Policy Center and U.S. Congressional Budget Office - Special Studies Division
Downloads 54 (368,486)

Abstract:

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7.

Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data

NBER Working Paper No. w6399
Number of pages: 56 Posted: 20 Jul 2000 Last Revised: 01 Jul 2010
Alan J. Auerbach, Leonard E. Burman and Jonathan M. Siegel
University of California, Berkeley - Department of Economics, Tax Policy Center and University of California, Berkeley - Department of Economics
Downloads 54 (368,486)

Abstract:

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8.

Distributional Effects of Defined Contribution Plans and Individual Retirement Arrangements

National Tax Journal, Vol. 57, No. 3, 2004
Number of pages: 57 Posted: 05 Feb 2011
William G. Gale, Peter R. Orszag, Leonard E. Burman and Matthew Hall
Brookings Institution, Lazard Asset Management, Tax Policy Center and affiliation not provided to SSRN
Downloads 53 (371,555)

Abstract:

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retirement savings, taxes

9.

Revenue and Distributional Effects of the Individual Income and Estate Tax Provisions of Senator Thompson's Plan for Tax Relief and Economic Growth

Number of pages: 16 Posted: 24 Dec 2007
Leonard E. Burman, Greg Leiserson and Jeffrey Rohaly
Tax Policy Center, Urban Institute and Urban Institute
Downloads 48 (388,027)

Abstract:

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income tax, estate tax, tax relief

10.

Lump Sum Distributions from Pension Plans: Recent Evidence and Issues for Policy and Research

National Tax Journal, Vol. 52, No. 3, 1999
Number of pages: 10 Posted: 19 Jul 2014
Leonard E. Burman, Norma Coe and William G. Gale
Tax Policy Center, University of Pennsylvania - Perelman School of Medicine and Brookings Institution
Downloads 35 (436,744)

Abstract:

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lump sum distributions, pensions, retirement planning

11.

The Expanding Reach of the Individual Alternative Minimum Tax

Journal of Economic Perspectives, Vol. 17, No. 2, pp. 173-186, Spring 2003
Number of pages: 14 Posted: 04 Feb 2011
William G. Gale, Leonard E. Burman and Jeffrey Rohaly
Brookings Institution, Tax Policy Center and Urban Institute
Downloads 28 (468,328)

Abstract:

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Individual AMT, alternative minimum tax, tax policy

12.

The AMT: What's Wrong and How to Fix it

National Tax Journal, Vol. LX, No. 3, 2007
Number of pages: 22 Posted: 19 Jul 2014
Tax Policy Center, Brookings Institution, Urban Institute and Urban Institute
Downloads 16 (534,800)

Abstract:

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alternative minimum tax

13.

Six Tax Laws Later: How Individuals’ Marginal Federal Income Tax Rates Changed between 1980 and 1995

National Tax Journal, Vol. 51, No. 3, 1998
Number of pages: 16 Posted: 19 Jul 2014
Leonard E. Burman, William G. Gale and David Weiner
Tax Policy Center, Brookings Institution and Government of the United States of America - Congressional Budget Office (CBO)
Downloads 8 (582,572)

Abstract:

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federal income tax, marginal tax rates, tax policy

14.

Financial Transaction Taxes in Theory and Practice

National Tax Journal 69(1): 171-216, 2016
Number of pages: 46 Posted: 01 Jun 2019
Tax Policy Center, Brookings Institution, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and Urban-Brookings Tax Policy Center
Downloads 5 (601,389)

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financial transaction tax, taxation of financial sector, FTT design, FTT revenues, FTT distributional effects

15.

An Evaluation of the President's Health Insurance Proposal

Tax Notes, Vol. 114, No. 10, March 12, 2007
Posted: 08 Mar 2007
Tax Policy Center, NYU Wagner School, Urban Institute and The Urban Institute

Abstract:

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16.

The Effect of the 2001 Tax Cut on Low- and Middle-Income Families and Children

Tax Notes, Vol. 96, No. 2, July 8, 2002
Posted: 24 Jul 2002
Leonard E. Burman, Elaine Maag and Jeff Rohaly
Tax Policy Center, Urban Institute and Urban Institute

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17.

First, Do No Harm: Designing Tax Incentives for Health Insurance

National Tax Journal, Vol. 54, No. 3, pp. 473-493, September 2001
Posted: 25 Jan 2002
Leonard E. Burman and Amelia Gruber
Tax Policy Center and Northwestern University

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