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…
September 12, 2022
Section 199A and “Tax Parity”
Key Points Read the PDF. Executive Summary In 2017, the Tax Cuts and Jobs Act…