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Research Archive

May 26, 2026

Fiscal and Economic Effects of Tariffs

Executive Summary Tariffs have become an important economic policy in the United States. Tariffs are…

March 3, 2026

Tariffs Cannot Fully Replace the Income Tax

During his State of the Union Address, President Donald Trump restated his desire to replace income taxes…

January 22, 2026

Last Year’s Income Tax Cuts and This Year’s Tax Refunds

Many taxpayers will get a tax windfall this year. The One Big Beautiful Bill Act…

October 14, 2025

A Tax-Reform Alternative to Trump’s Tariffs

The Supreme Court will hear arguments next month about the legality of President Trump’s use…

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…

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…

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…

September 26, 2023

The Gas Tax Should Not Be Eliminated

Last week, Republican Presidential candidate and former Governor Nikki Haley (R-SC) released an economic plan that would…

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…

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…

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…

June 8, 2023

Flawed Approach: The Working Families Tax Cut Act as a Response to Inflation

Earlier this week, Congresswomen Nicole Malliotakis (R-NY) and Michelle Steel (R-CA), who are both members…