Welcome to Our Research Archive
Search and filter by content type, issue area, author, and keyword
January 17, 2024
Tax Extenders Package Would Cut the Child Tax Credit’s Annual Work Requirement in Half
…what happened when Hurricane Katrina struck in mid-2005 and Congress allowed affected adults to use 2004 earnings to claim the EITC and CTC. Lawmakers applied the same logic nationwide during the pandemic emergency. In December 2020, they created a “temporary special rule” letting individuals use 2019 earnings to claim the EITC and CTC for 2020….
January 17, 2024
Congress, Don’t Legislate a Takeover of the Nation’s Rental Housing Market
…problem. To be fair, the housing shortage that policymakers are looking to solve is real. However, doubling down with more government subsidies for new apartments isn’t the answer. The root…
January 15, 2024
The Economy Is Good. Why Do Consumers Feel So Bad?
As we approach another federal election cycle, there will be a lot of talk about the state of the economy. Are Americans better off, economically speaking, than they were when…
January 12, 2024
Congress Shouldn’t Expand Welfare in Return for Corporate Tax Cuts
…government. Disconnecting tax credits from work could end up doing long-run damage to the very children policy-makers are trying to help. The closed-doors discussion to bring back elements of the 2021 Child…
January 11, 2024
Tax Credit Nation — Politicians Are Casting New Spending As ‘Tax Cuts,’ Hiding Their True Cost
…benefits. According to a Tax Foundation analysis, between 1990 and 2020 the value of tax credits “increased nearly 10-fold after adjusting for inflation, reflecting how lawmakers have increasingly relied on the tax…
January 11, 2024
Biden’s Dismantling of Federal Student Loan Programs Has Inspired Republicans to Go Big
House Republicans released a new legislative package today aimed at bringing down the cost of college, holding universities accountable for the value of their diplomas, and reforming our broken federal…
January 11, 2024
To Better Promote Work, Stop Subsidizing More Benefit Collection
…of other government benefits in determining eligibility. Yet liberal policymakers today are proposing not only massive federal benefit increases, but also ensuring that growing largess is ignored by programs designed…
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…
January 9, 2024
Let’s Expand the Child Tax Credit a Little Bit
…child from its current level of $2,000. Some lawmakers want to expand the child tax credit massively. Others don’t. There’s a middle course that involves moderately growing the credit, mostly by folding…
January 9, 2024
The Success Sequence for Unmarried Mothers
…milestones later in life, such as getting married, completing high school, and working full-time, offers families a realistic path out of poverty. Federal policymakers should prioritize these factors when designing…