Welcome to Our Research Archive
Search and filter by content type, issue area, author, and keyword
November 15, 2024
JD Vance is Right: Reduce the Power of Big Foundations to Help Charity
…heart of American civil society — is shrinking. Indeed, overall charitable giving adjusted for inflation and as a percentage of adjusted gross income is declining as we enter the holiday, end-of-year giving season. As…
October 16, 2024
11 Ways the Federal Government Is Making It More Difficult to Access Career Pathways
…percent of the nation’s gross domestic product.4 Unfortunately, while spending on education and workforce development programs continues to increase, a steady stream of regulatory and sub-regulatory barriers enacted at the…
October 11, 2024
HUD’s Housing Misfire: When Bureaucrats Know Better than Markets
…cross-subsidy. Here are a few examples of cities that received grants in FY 2023: Seattle received $5 million for its Mandatory Housing Affordability (MHA) program, which created hundreds of affordable…
October 2, 2024
AOC’s “Social Housing” Dead End
…allure of a socialist “paradise.” To call it soulless would overstate its allure. It has no cross-streets with small shops; instead, groceries must be sought in nearby malls. Nor is…
September 23, 2024
Toward a Potential Grand Bargain for the Nation
…individually, because it allows for different parties to strike deals across policy issues, not just within a single issue. For example, implementing a carbon tax to address climate change seems…
September 10, 2024
America is Still Working
…otherwise rising. While women saw increases across the age distribution, men’s labor supply declined for every age group. Men’s hours were flat only because the population shifted from younger, less…
August 30, 2024
When It Comes to Declining Donations, There’s More to the Story
…Revenue Service data for 2018 to 2021 showed that the average share of total adjusted gross income devoted to itemized charitable giving declined by 28 percent, even though adjusted gross…
August 6, 2024
Trump’s Tax Law Diminished Incentives for Charitable Giving, But We Can Fix It
…increased by 11 percent from 2017 to 2021, the average share of total adjusted gross income devoted to itemized-charitable giving fell by 28 percent. Put another way, more income was available for charitable…
August 1, 2024
Two Outrageous Bills Kamala Harris Sponsored Would Crush Taxpayers
As a U.S. senator, Vice President Kamala Harris had a remarkably slim record of accomplishments, shepherding only a handful of minor resolutions across the finish line. But that’s far from…
July 23, 2024
How the 2017 Tax Law Made Itemized Charitable Giving a Luxury Good
…that such giving, measured as a percentage of adjusted gross income, decreased overall because far fewer households itemized their tax returns. As a result, only the most affluent taxpayers, who…