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December 10, 2024
Fighting in-work poverty: the minimum wage versus in-work benefits
Abstract We review evidence on the effectiveness of the minimum wage versus in-work benefit policies in reducing poverty in OECD countries. The most credible evidence suggests that raising the minimum…
July 23, 2024
How the 2017 Tax Law Made Itemized Charitable Giving a Luxury Good
Key Points This report examines the effect of itemized charitable giving, as tracked by the IRS, following the enactment of the Tax Cuts and Jobs Act of 2017. It finds…