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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 under the age of 17. It phases in as wages exceed $2,500 (an incentive to work) and phases out for high-income workers (a disincentive to…
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 vary significantly regarding budgetary cost, distribution of benefits, and effect on work incentives. This article compares the proposed expansions with the current Tax Cuts and Jobs…
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 the perception that it would disproportionately burden low- and middle-income households relative to high-income households. Many analysts and lawmakers have proposed using carbon tax revenues…
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 eliminate the federal excise taxes on gas and diesel. Her goal is to “help families struggling with record high gas prices.” A laudable goal, but it would be poor policy. Under current law, the federal government levies a $0.184 per…
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 includes several significant tax policies. His plan focuses on cutting taxes for both individuals and businesses and argues that this would grow the economy. The…
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 of the House Committee on Ways and Means, introduced the Working Families Tax Cut Act. The bill would temporarily increase the standard deduction by $2,000 for single filers and $4,000 for married filers in 2024 and 2025. However, this increase would phase out for…