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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…
January 29, 2024
Per-Child Benefit in Wyden-Smith Child Tax Credit Bill Would Discourage Full-Time Work for Families with Multiple Children
…children. (In general, the phase-in rate would be 15 percent times the number of dependent children.) In a recent paper, we (with our coauthors Angela Rachidi and Matt Weidinger) provided the…
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…
October 5, 2023
Changing the Official Poverty Measure Would Help Rich States and Hurt Poor States
…producing independent and apolitical statistics. Aside from these process related issues, policymakers should be concerned about this matter for two additional reasons. First, as already noted making the SPM the…
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…