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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…

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…