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March 11, 2024
How Many Forms of “Wage Insurance” Do We Need, Exactly?
…Scott Winship, “A Safety Net for the Future: Overcoming the Root Causes of Poverty,” in American Renewal, ed. Paul Ryan and Angela Rachidi. Consider just some of the major social…
February 27, 2024
Options for Improving the Child Tax Credit Provisions in H.R. 7024, the Tax Relief for American Families and Workers Act of 2024
H.R. 7024, the Tax Relief for American Families and Workers Act of 2024, passed the House on January 31, 2024 and now faces an uncertain fate in the Senate. The…
February 8, 2024
CTC Expansion Rooted in Desire to Roll Back Work-based Welfare
…led by our colleagues Kevin Corinth and Scott Winship, the potential negative employment effects from the proposed lookback policy are notable. We estimated a net employment reduction from a permanent…
January 19, 2024
The Work Incentive and Employment Effects of Eliminating the Child Tax Credit’s Annual Income Requirement
Abstract Senior House and Senate tax committee leaders agreed to a framework for modifying the Child Tax Credit on January 16, 2024. The most consequential reform would eliminate the Child…
October 17, 2023
Understanding Poverty Measurement
COSM scholars and AEI affiliates include some of the nation’s foremost experts on poverty measurement. On October 17, COSM gathered several of these scholars to provide a primer on opportunity…
July 2, 2021
Addressing the Shortcomings of the Supplemental Poverty Measure
Key Points The Supplemental Poverty Measure (SPM) partly improves on the Official Poverty Measure but still suffers from several shortcomings that limit its usefulness as an effective poverty measure. The…