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October 18, 2024
Pro-Marriage Conservatives Should Reject a Per-Child Phase-In of the Child Tax Credit
Earlier this week, scholars from the Ethics and Public Policy Center, the Niskanen Center, and other right-of-center organizations issued a memo calling for pro-family tax reforms during the upcoming debate over the future of the Tax Cuts and Jobs Act. While reasonable arguments can be made for most of their proposed reforms, their recommendation to phase in…
November 14, 2023
The Impact of Opportunity Zones on Private Investment and Economic Activity
Abstract Place-based policies aim to stimulate economic development in disadvantaged areas with the goal of improving the well-being of residents. A provision of the Tax Cuts and Jobs Act aimed to spur private investment in low-income areas called Opportunity Zones (OZs). We evaluate the impact of OZs on investment using data on the near-universe of…