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January 29, 2024

Per-Child Benefit in Wyden-Smith Child Tax Credit Bill Would Discourage Full-Time Work for Families with Multiple Children

The Wyden-Smith proposed tax legislation would make four changes to the Child Tax Credit (CTC). First, it would increase the cap on the refundable portion of the CTC, eventually to the same…

January 19, 2024

The Work Incentive and Employment Effects of Eliminating the Child Tax Credit’s Annual Income Requirement

Abstract Senior House and Senate tax committee leaders agreed to a framework for modifying the Child Tax Credit on January 16, 2024. The most consequential reform would eliminate the Child…

October 17, 2023

Understanding Poverty Measurement

COSM scholars and AEI affiliates include some of the nation’s foremost experts on poverty measurement. On October 17, COSM gathered several of these scholars to provide a primer on opportunity…

September 12, 2023

Measuring Poverty: The New Census Estimates and the Future of Poverty Measurement

…New Census Income and Poverty Estimates for 2022 Panelists: Angela Rachidi, Rowe Scholar, AEI Matt Weidinger, Rowe Scholar, AEI Scott Winship, Director, Center on Opportunity and Social Mobility, AEI Moderator:…

June 21, 2023

The Bad Math Behind Economic Doomerism

It’s a big week for American Compass, a think tank founded in 2020 that fancies itself as the “pre-eminent alternative to the Old Right’s market fundamentalism.” On the heels of its new…

June 14, 2023

Better Data Means Better Policy

“Did you adjust for inflation?” An occupational inconvenience of doing economic research is that you are routinely asked by disbelieving non-researchers whether your numbers have taken into account the rising…

May 4, 2023

The Social Breakdown: The Poverty of Family, Community, and Religious Life in America

…panels covering topics ranging from renewing trust in our shared institutions to reinvigorating religious life in America. The event concluded with remarks from Scott Winship, the director of COSM, who…

April 18, 2023

Introduction to The Social Breakdown

“Social capital” is an esoteric and often loosely defined concept, yet it captures a deep-seated intuition and shared sensibility among virtually all Americans: Our relationships have value, and what we…

July 2, 2021

Addressing the Shortcomings of the Supplemental Poverty Measure

Key Points The Supplemental Poverty Measure (SPM) partly improves on the Official Poverty Measure but still suffers from several shortcomings that limit its usefulness as an effective poverty measure. The…