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September 30, 2022

Off Track: An Assessment of Wisconsin’s Early Care and Learning System for Young Children

Preface Raising children, as can be fully appreciated only after you’ve done it, takes place in realtime. They eat, sleep and grow whether you’re ready or not. So as parents supply childrenwith the most crucial material treasure they ever will receive — a stable, loving home — manyrely on some outside help in caring for…

September 12, 2022

Section 199A and “Tax Parity”

Key Points Read the PDF. Executive Summary In 2017, the Tax Cuts and Jobs Act included a new deduction for business income: Section 199A. This provision allows taxpayers to deduct up to 20 percent of qualifying business income against their taxable income and provides a special tax benefit for “pass-through” businesses—those not subject to the…

August 10, 2022

A Failure to Respond: Public School Mask Mandates in the 2021–22 School Year

Key Points From September 2021 to late February 2022, school district mask mandates were in place for 61 percent of students in the US.During that period, Centers for Disease Control and Prevention (CDC) guidance advised all students and teachers to mask indoors, with no flexibility based on local conditions.On February 25, 2022, the CDC adopted…

February 23, 2022

The Case Against Universal Free Lunch

Key Points Read the PDF. Introduction Who should feed children? Parents or the government? Before the pandemic, more than half of American public school students were eligible for free or reduced price school lunch (FRL).1 Sen. Bernie Sanders (I-VT) has proposed expanding the program to provide free breakfast, lunch, and dinner to every American public school…

October 19, 2021

The Divided State of Our Unions

Executive Summary Where is the American family headed as COVID-19 finally seems to be abating? Focusing on family formation in the United States, this report considers three possibilities: (a) the “decadence-deepens scenario,” where marriage and fertility fall further in the wake of the pandemic; (b) the “renaissance scenario,” where men and women turn towards family…

September 2, 2021

Is Civil Society Becoming a Luxury Good?

Key Points Read the PDF.

July 2, 2021

Addressing the Shortcomings of the Supplemental Poverty Measure

Key Points Read the PDF. Executive Summary The US Census Bureau publishes the Supplemen­tal Poverty Measure (SPM) each year to provide important information on low-income Americans’ well-being. In early 2021, a National Academies of Sciences, Engineering, and Medicine (NASEM) panel formed to evaluate and recommend improve­ments to the SPM. To inform the NASEM panel and…

June 10, 2021

Long Shadows: The Black-White Gap in Multigenerational Poverty

Key Points Executive Summary Issues of racial inequality and injustice are center stage in America today—especially the position and treatment of Black Americans. This report presents evidence on long-term differences in opportunity by race. Previous research showed large racial gaps in poverty and mobility across two generations. We take a longer view, examining patterns of…

April 19, 2021

The Role of Community in Place-based Giving

Key Points Read the PDF.