Skip to main content

Research Archive

Welcome to Our Research Archive

Search and filter by content type, issue area, author, and keyword

November 15, 2024

JD Vance is Right: Reduce the Power of Big Foundations to Help Charity

In his 2021 campaign for Senate, JD Vance, now vice-president-elect, minced no words in expressing his disdain for two of America’s largest private, philanthropic institutions: the Ford Foundation and the Gates Foundations.  …

October 9, 2024

Kamala Harris’s Main Priority Is Expanding Welfare, Not Strengthening the Middle Class

Last week’s vice-presidential debate was chock-full of references to the middle class and plans to improve conditions for the middle class. That’s also a common refrain to the stump speech…

October 3, 2024

Stop the insanity. Our national debt now tops $35 trillion…

America’s political leaders have a spending problem.  They know entitlement programs feature benefit promises far exceeding their tax base, but have done nothing to make them sound. Meanwhile, both parties demand…

August 30, 2024

When It Comes to Declining Donations, There’s More to the Story

To the Editor: New research showing a sharp decline in giving in 2018 — the year after passage of the 2017 Tax Cuts and Jobs Act — must be tempered…

August 29, 2024

Kamala Harris Wants to Turn the Tax Code into a Mammoth ATM

Given her liberal record, it’s no surprise that Vice President Kamala Harris’s recently released economic agenda calls for vast increases in benefits for low-income adults. But it should be surprising for that…

August 6, 2024

Trump’s Tax Law Diminished Incentives for Charitable Giving, But We Can Fix It

Debate over the potential renewal of the so-called Trump tax cuts of 2017 will be building as their expiration approaches next year. The focus will likely be on corporate and…

January 11, 2024

Tax Credit Nation — Politicians Are Casting New Spending As ‘Tax Cuts,’ Hiding Their True Cost

With the national debt soaring past $34 trillion, liberal politicians hoping to expand the federal leviathan face a conundrum. How can they convince Americans wary of the effects of runaway…

January 10, 2024

Even Congress’s “Tax Extenders” Are About More Benefits

Congress’s long list of unfinished business for the new year includes “tax extender” legislation, which is normally considered before lawmakers adjourn for the holidays in December. The fact that this…

November 13, 2023

How The IRS Discourages Boomer Charity

Americans like to call ourselves the most generous nation on earth — but charitable giving is on the decline. In 2022, it fell 3.4% (10.5% when adjusted for inflation) to fall…

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…