Welcome to Our Research Archive
Search and filter by content type, issue area, author, and keyword
October 21, 2024
Dueling Child Tax Credit Proposals: Harris vs. Vance
JD Vance and Kamala Harris have at least one thing in common: proposals to expand the child tax credit (CTC). Currently, the CTC offers households up to $2,000 per child…
October 7, 2024
Presidential Candidates’ Dueling Child Credit Expansions Explained
The Trump-Vance and Harris-Walz presidential campaigns have each recently proposed large expansions to the child tax credit (CTC). Both proposals might be intended to appeal to similar voters, but they…
February 8, 2024
Another Flawed Analysis Shows that Single Mothers are Highly Sensitive to Changes in Work Incentives
…the work effect would be small without any empirical analysis (Airi and Buhl, 2024) (Pomerleau, 2024). The last source Bastian cites is an analysis of the revenue effects of the…
January 31, 2024
The Wyden-Smith Child Tax Credit and Work: Responding to Critics
…$15,000 again. As we explained and modelled in our analysis, and as our colleague, Kyle Pomerleau, has also explained, the look-back provision will make working more attractive to some families…
October 23, 2023
A Carbon Tax to Finance Child Tax Credit Expansion
A carbon tax is considered by most economists to be the most efficient and effective way to reduce carbon emissions. However, a long-standing political challenge to a carbon tax is…
September 19, 2023
Senator Tim Scott’s New Plan to Cut Taxes
Senator and Republican presidential candidate Tim Scott (R-SC) released a new economic plan this week. The plan addresses issues such as the national debt, federal spending, trade, and the economy. The plan…
September 5, 2023
Trump’s Tariffs Won’t Address the Trade Deficit
Last month, the Washington Post reported that former president Donald Trump plans to enact a 10 percent tariff on all imports if reelected. After facing sharp criticism, Trump defended his proposal in a letter to the Wall…
September 12, 2022
Section 199A and “Tax Parity”
Key Points The Tax Cuts and Jobs Act included a new deduction for pass-through business income (Section 199A), allowing taxpayers to deduct up to 20 percent of qualifying business income…