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Curtis Dubay Download Hi-Res

Curtis Dubay

  • Senior Policy Analyst, Tax Policy

Curtis Dubay is a Senior Policy Analyst at The Heritage Foundation, where he specializes in tax issues.

Before coming to Heritage in November 2008, Dubay was a Senior Associate at PricewaterhouseCoopers in Atlanta, where he structured international transactions as part of the accounting firm's Transfer Pricing Group.

Dubay previously served as a Senior Economist for the Tax Foundation, where he authored three widely recognized and cited reports: "Tax Freedom Day," "State-Local Tax Burdens" and "The State Business Tax Climate Index." (Tax Freedom Day refers to the date on which Americans at last have earned enough income to pay the nation's total income tax bill for the year.)

Dubay has done research on the details of a wide range of taxes, among them income, sales, capital gains, dividends, corporate, excise and international. He has testified to state legislatures about how to improve their tax climates. Such newspapers and periodicals as The Wall Street Journal and Forbes have quoted his views.

Dubay received his master's degree in economics from the University of Connecticut in 2004. He also has a bachelor's degree in economics and leadership studies from the University of Richmond. He lives in Washington, D.C.

All Publications by Curtis Dubay
  • Issue Brief posted May 8, 2012 by Curtis Dubay Student Loan Payroll Tax Increase: Another Attack on Small Business

    President Obama is campaigning heavily for Congress to prevent the lapsing of a special low-interest rate on student loans. Specifically, unless deferred, the interest rate will rise from 3.4 percent to 6.8 percent on federal Stafford student loans issued after July 1.[1] Senate Majority…

  • Issue Brief posted April 4, 2012 by Curtis Dubay Taxmageddon: Massive Tax Increase Coming in 2013

    If President Obama and Congress fail to act this year, an enormous, unprecedented tax increase will fall on American taxpayers starting on January 1, 2013. The Washington Post called the looming tax increase “Taxmageddon,”[1] and Federal Reserve chairman Ben Bernanke called it a “massive fiscal cliff.”[2] …

  • Backgrounder posted March 19, 2012 by Curtis Dubay Obama FY 2013 Budget Violates Basic Principles of Tax Reform

    Abstract: The current tax code is an enormous burden on the economy, preventing it from reaching its full potential. Tax reform is long overdue. After initial reluctance, President Obama now agrees that the economy needs tax reform. He…

  • Issue Brief posted February 29, 2012 by Curtis Dubay Obama’s Budget Badly Undercounts Tax Hikes

    President Obama’s fiscal year 2013 budget proposal explicitly claims a $1.561 trillion tax hike over 10 years, as reported by the White House Office of Management and Budget (OMB).[1] This is a vast understatement, because that figure fails to account for all of the President’s tax increases and…

  • Backgrounder posted February 16, 2012 by Curtis Dubay Tax Extenders and the AMT Patch: Time to Pull the Plug on Congress’s Annual Dance

    Abstract: A host of annual tax-reducing provisions expired on December 31, 2011. As it does each year, before restoring these policies, Congress is sure to argue about how to “pay for” extending these tax reducers, for some of which have been the law as…

  • Issue Brief posted February 15, 2012 by Curtis Dubay Obama’s Small-Business Tax Proposals Will Not Create Jobs

    President Obama recently sent Congress a series of policies as part of his “Startup America Initiative.”[1] The goal of the program is to help startups and small businesses to create jobs.   The proposal includes four tax provisions that he also included in his budget. Some…

  • WebMemo posted January 24, 2012 by Curtis Dubay Tax To-Do List for 2012 for the President and Congress: Focus on Growth

    President Obama and Congress need to focus on policies in 2012 that will unleash the economic growth necessary to get the economy back on track, create jobs, and lower the unemployment rate. As more government spending has failed to create that growth, the President and Congress…

  • WebMemo posted January 18, 2012 by Curtis Dubay Obama’s “Insourcing” Agenda: Punishing Job Creators for Competing Overseas

    Last week, President Obama said he would soon propose a set of policies that would eliminate tax breaks for businesses that move jobs overseas and reward businesses that bring jobs to the U.S. as part of his new “insourcing” agenda. If the President proposes more of…

  • WebMemo posted January 11, 2012 by David John, Curtis Dubay Financial Transactions Tax Would Hurt the Economy and Kill American Jobs

    The Congressional Budget Office (CBO) warns that a tax on certain financial transactions could “diminish the importance of the United States as a major financial market” and that, in the short run, “imposing the transaction tax would probably reduce output and employment.”[1] While these effects would be “mitigated”…

  • WebMemo posted October 11, 2011 by Curtis Dubay The Millionaire Tax: Yet Another Job-Killing Tax Hike

    Like the villain in a horror movie, the many-lived millionaire tax is once again back from the dead. Senate Majority Leader Harry Reid (D–NV) dusted off this economically frightening tax hike that has repeatedly failed to pass Congress to pay for President Obama’s jobs plan (American Jobs Act of 2011,…

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