Research
Research library
Research worth an advisor's time from research firms, asset managers, regulators, central banks, academics and think tanks, each with a short summary in our own words, plus AdvisorIQ's own analysis.
As of Oct 8, 2026, the library lists 6 pieces from think tanks on tax planning.
Titles marked with an arrow open on the publisher's site. How we choose.
Tax planning
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New Approaches to Social Security Benefit Taxation (opens crfb.org)
CRFB explains how Social Security benefits are taxed today, with income thresholds that have never been indexed, and scores options to streamline, expand, repeal or replace that tax. Benefit taxation raised $99 billion in 2025, and the paper estimates full repeal would widen Social Security's long-run gap by about a fifth.
Topic: Tax planningcrfb.org
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Options for Reforming America's Tax Code 3.0: A Policymaker's Guide to Tax Reform Trade-Offs (opens taxfoundation.org)
An interactive guide that scores 86 possible changes to individual, business, payroll, excise and estate and gift taxes for their effects on revenue, debt, after-tax income and the economy. It is a reference for following tax proposals as several 2025 provisions approach expiration after 2028.
Topic: Tax planningtaxfoundation.org
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Year One of Trump-Republican Tax Policy: The Consequences (opens itep.org)
ITEP estimates the combined effect of 2025's tariffs and tax law changes by income group and state. The author finds the middle 60% of Americans pay about $900 more on average in 2026, with a net cut for the top 1% and increases for lower-income groups; the publisher's framing is critical of the policies.
Topic: Tax planningitep.org
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One Big Beautiful Bill? A preliminary assessment (opens taxpolicycenter.org)
A Tax Policy Center assessment of the 2025 reconciliation law's tax and spending provisions, fiscal cost, growth effects and distribution. The authors cite estimates that it adds $3.7 trillion to $5.1 trillion to deficits over 10 years, and find that once plausible ways of paying for it are counted, most households end up worse off.
Topic: Tax planningtaxpolicycenter.org
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US Taxpayers to See a Nearly $2,300 Average Tax Cut in 2026 Under the Big Beautiful Bill (opens taxfoundation.org)
Tax Foundation maps the estimated average federal tax change per filer from the 2025 reconciliation law by state and county, measured against a baseline in which the 2017 individual provisions expired. It estimates individual changes cut taxes by $2,272 per filer on average in 2026, with the average shrinking after 2028 as temporary deductions lapse.
Topic: Tax planningtaxfoundation.org
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Short-term revenue effects of overall limits on exceptionally large retirement accounts (opens brookings.edu)
Brookings researchers estimate the near-term federal revenue from capping very large IRA and 401(k) balances. Barring new deductible contributions to accounts above $5 million would raise less than $0.15 billion a year, while forcing out balances above that level would raise about $84 billion up front, and the authors stress these are partial estimates.
Topic: Tax planningbrookings.edu
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